IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 18TH MARCH 2010 / 27TH PHALGUNA 1931 WP(C).No. 8972 of 2010(V) ------------------------- PETITIONER: --------------- M/S.JYOTHY LABORATORIES LIMITED, KADANASSERRY PO, THRISSUR, REPRESENTED BY SENIOR ACCOUNTS OFFICER T.V. THILAKAN. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: --------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE, THRISSUR. 2. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, THRISSUR. 3. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES ERNAKULAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P. ( C ) No. 8972 OF 2010 ......................................................................... Dated this the 18th March, 2010 J U D G M E N T Challenging Ext.P1 assessment order in respect of the month of December, 2009 passed by the first respondent, the petitioner has preferred Ext. P2 appeal along with Ext. P3 petition for stay. The case of the petitioner is that it is without any regard to the pendency of the said proceedings that coercive steps are being pursued against the petitioner as borne by Ext. P4., which hence is under challenge in this Writ Petition. 2. The learned Counsel for the petitioner submits that similar matters have already been considered, whereby appropriate orders have been issued by this Court, on condition that the petitioners therein deposited 1/3rd of the due amount forthwith. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the third W.P. ( C ) No. 8972 OF 2010 2 respondent is directed to consider and pass appropriate orders on Ext.P2 appeal, in accordance with law, as expeditiously as possible, at any rate within one month from the date of receipt of a copy of the judgment. It is made clear that all further proceedings pursuant to Ext. P4 shall be kept in abeyance on condition that the petitioner deposits 1/3rd of the amount under assessment. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk