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. 25771 of 2010(V) -------------------------- PETITIONER: --------------- JYOTHY LABORATORIES LIMITED, KANDANASSERRY P.O., THRISSUR, REPRESENTED BY ITS SENIOR OFFICERS (ACCCOUNTS) T.V. TILAKAN BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: --------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE, THRISSUR-680 004. 2. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, THRISSUR-680 004. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 015. 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. 25771 OF 2010 ......................................................................... Dated this the 17th August , 2010 J U D G M E N T Challenging Ext. P1 assessment order for May, 2010, the petitioner has preferred Ext. P2 appeal along with Ext.P3 petition for stay, which are pending consideration before the third respondent. The petitioner is constrained to approach this Court because of the coercive proceedings taken in the meanwhile as borne by Ext.P4. 2. Heard the learned Government Pleader as well . 3. The learned Counsel for the petitioner submits that when similar matters came up for consideration, taking note of the facts and figures, particularly the nature of the contentions involved, the appellate authority was directed to consider and pass final orders in the appeal, simultaneously intercepting the coercive steps on condition that the petitioner satisfied 1/3rd of the liability within two weeks. This Court finds that a similar W.P.(C) No. 25771 OF 2010 2 course can be followed in this case as well. 4. In the above facts and circumstances, the third respondent is directed to consider and pass final orders in Ext. P2 appeal as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of the judgment. All further coercive proceedings shall be kept in abeyance on condition that the petitioner deposits 1/3rd of the disputed liability and furnishes security for the balance amount within two weeks. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk