IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 16TH JUNE 2010 / 26TH JYAISTHA 1932 WP(C).No. 18758 of 2010(T) -------------------------- PETITIONER(S): --------------- M/S.PALAKKAD RUBBER PVT.LTD., NIDA, KANJIKODE, PALAKKAD. REPRESNTED BY ITS MANAGING DIRECTOR, V.H.NOORSALAM, AGED 58 YEARS, S/O. HUSSAIN KHAN, VELLATHOTTAM HOUSE, ERATTUPETTA. BY ADV. SRI.T.M.ABDUL LATHEEF RESPONDENT(S): --------------- 1. DEPUTY COMMISSIONR (APPEALS), COMMERCIAL TAXES,PALAKKAD. 678001. 2. COMMERCIAL TAX OFFICER, II CIRCLE, PALAKKAD - 678001. 3. INSPECTING ASSISTANT COMMISSIONR, COMMERCIAL TAXES, PALAKKAD - 678001. BY GOVT. PLEADER SRI.V.K.SHAMSUDEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ------------------------------- W.P.(C) No. 18758 of 2010 ------------------------------- Dated this the 16th day of June, 2010 J U D G M E N T Challenging Ext.P1 assessment order, the petitioner had filed Ext.P2 appeal before the first respondent, which was directed to be considered and finalised, as specified in Ext.P4 judgment, passed by this Court in W.P.(C) No.15636/2009, simultaneously, granting interim stay on condition that the petitioner shall deposit 30% of the due amount, within a period of two weeks. 2. The learned counsel appearing for the petitioner submits that the condition imposed by this Court has been satisfied, as borne by Ext.P6. Subsequently, the appeal was finally heard on 3.2.2010 by the first respondent and the same is stated as dismissed, as per the order stated as passed, on the same day, which however was communicated to the petitioner only on 8.6.2010. Meanwhile, even without giving any breathing time to the petitioner, proceedings under Section 25 of the KGST W.P.(C) No.18758/2010 2 Act have also been sought to be taken, issuing instructions to the Bankers of the petitioner to have the 'account' frozen, which made the petitioner to approach this Court by filing this Writ Petition. 3. Heard the learned Government Pleader appearing for the respondents as well. 4. Obviously, the petitioner is very much having a right of Second Appeal against Ext.P5 by approaching the Tribunal, in the manner as prescribed. In such circumstances, the petitioner is relegated to pursue such remedy, in accordance with the relevant provisions of Law. However, in view of the submissions made by the learned counsel for the petitioner that the copy of the impugned order was served only on 8.6.2010, and that coercive proceedings are being pursued in the mean while, it is made clear that all further steps pursuant to Exts.P1 and P5 shall be kept in abeyance for a period of one month, so W.P.(C) No.18758/2010 3 as to enable the petitioner to pursue the appellate remedy as aforesaid. The writ petition is disposed of as above. P.R. RAMACHANDRA MENON JUDGE. nj.