IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 8TH JULY 2010 / 17TH ASHADHA 1932 WP(C).No. 21120 of 2010(L) ---------------------------------------- PETITIONER(S): ------------------------- M/S. M.K.ASSOCIATES, CMJ COMPLEX, PARAPIRIVU, KANJIKODE, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, ANAS.K. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SRI.T.G.ABHILASH RESPONDENT(S): ---------------------------- 1. ASSISTANT COMMISSIONER(ASSMT) SPECIAL CIRCE, COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. R1 TO R3 BY SR. GOVERNMENT PLEADER SRI. C.K.GIVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R.RAMACHANDRA MENON, J ........................................... WP(C).NO.21120 OF 2010 ............................................ DATED THIS THE 8TH DAY OF JULY, 2010 JUDGMENT Being aggrieved of Ext.P1 assessment order in respect of the assessment year, 2008-2009, the petitioner has preferred Ext.P2 appeal, along with Ext.P3 petition for stay which are pending consideration before the second respondent. The grievance of the petitioner is that without any regard to the pendency of the above proceedings, Ext.P5 demand notice has been issued by the first respondent, which is sought to be intercepted in this writ petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext.P3 petition for stay in accordance with law, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. It is made clear that till such orders are passed on Ext.P3, all further proceedings pursuant to Ext.P5 shall be kept in abeyance. Writ petition is disposed of as above. P.R.RAMACHANDRA MENON, JUDGE lgk