IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 1ST JULY 2009 / 10TH ASHADHA 1931 WP(C).No. 18338 of 2009(J) ------------------------------------ PETITIONER(S): ------------------------- DEEPAK NARENDRAN, PROPRIETOR, NARENDRA REGENCY, PUNALOOR, KOLLAM DISTRICT. BY ADVS.MR.V.P.SUKUMAR MR.JAIRAM.V.MENON RESPONDENT(S): ------------------------ 1. COMMERCIAL TAX OFFICER, PUNALOOR. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOTTARAKKARA. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 18338 OF 2009 ----------------------------------- Dated this the 1st day of July, 2009 JUDGMENT Ext.P1 assessment order passed by the first respondent has already been subjected to challenge by filing Ext.P2 memorandum of appeal, along with Ext.P3 petition for stay and the said proceedings are stated as pending before the second respondent. The grievance of the petitioner is that it is without any regard to the pendency of the above proceedings that the respondents are proceeding with the coercive steps, which hence is sought to be interfered by this Court. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is hereby directed to consider Ext.P2 appeal and Ext.P3 petition for stay, in accordance with law and pass appropriate orders, as expeditiously as possible. However it is made clear that till such appropriate orders are passed on Ext.P3 petition for stay, all further coercive proceedings pursuant to Ext.P4 for realisation of the allegedly due amount from the petitioner shall be kept in abeyance. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc