IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 17TH AUGUST 2010 / 26TH SRAVANA 1932 WP(C).No. 25939 of 2010(N) -------------------------- PETITIONER: --------------- E.P.SHEREEF, PROPRIETOR, M/S.EPEES MATCH WORKS, SREESTHA, KANNUR-670 303. BY ADV. SRI.C.K.THANU PILLAI RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, SECOND CIRCLE, KANNUR-670 001. 2. THE DEPUTY COMMISSIONER (APPEAL), COMMERCIAL TAXES, KOZHIKODE-673 001. 3. THE INSEPCTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KANNUR-670 001. BY SR. GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 25939 OF 2010 ......................................................................... Dated this the 17th August , 2010 J U D G M E N T Challenging Exts.P1 to P3 assessment orders under the CST Act passed by the first respondent, the petitioner has already filed Exts.P4, P7 and P10 appeals along with Exts, P5, P8 and P11 petitions for condonation of delay in filing the appeals and Exts.P6, P9 and P12 petitions 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,Exts.P13 to P15 notices have been issued by the third respondent for realisation of the amount stated as due from the petitioner, which in turn is subjected to challenge 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 W.P.(C) No. 25939 OF 2010 2 on the above petitions for condonation of delay and 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 the judgment. It is made clear that till such orders are passed on the above petitions, all further proceedings pursuant to Exts. P13 to P15 shall be kept in abeyance. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk