IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 20TH AUGUST 2009 / 29TH SRAVANA 1931 WP(C).No. 23924 of 2009(I) ------------------------------------ PETITIONER(S): ---------------------- R.VINOD, OIL & OIL CAKE MERCHANT, VADAKKUMTHARA ROAD, PALAKKAD. BY ADV. MR.R.SUDHAKARA MENON RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REP. BY SECRETARY, FINANCE DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM. 2. ASSISTANT COMMISSIONER (AUDIT ASSESSMENT COMMERCIAL TAX DEPARTMENT, PALAKKAD. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX DEPARTMENT, PALAKKAD. 4. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 23924 OF 2009 ......................................................................... Dated this the 20th August, 2009 J U D G M E N T Ext.P1 assessment order under the KVAT Act and Ext. P2 order under the CST Act are under challenge in Ext.P3(a) and P4 (a) appeals preferred before the 4th respondent. The petitioner has also preferred Exts.P3(b) and P4(b) petitions to condone the delay in filing the appeals, accompanied with Exts. P3(c) and P4 (c) petitions for stay. The grievance of the petitioner is that it is without any regard to the pendency of the said proceedings that the third respondent is proceeding with coercive steps, as borne by Ext.P5, 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 4th respondent is directed to consider and pass appropriate orders on the appeals as well as the petitions for condonation of delay and stay. It is further made clear that till appropriate order are W.P.(C) No. 23924 OF 2009 2 passed on the petitions for condonation of delay and stay, all further steps pursuant to Ext. P5 shall be kept in abeyance. The Writ Petition is disposed of . P.R. RAMACHANDRA MENON, JUDGE. lk