IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 20TH JANUARY 2010 / 30TH POUSHA 1931 WP(C).No. 1896 of 2010(J) ------------------------------------ PETITIONER(S): ----------------------- M/S. ATLAS MOTORS, M.C.ROAD, THIRUVALLA, REPRESENTED BY K.A.SAMUEL, MANAGING PARTNER. BY ADV. MR.HARISANKAR V. MENON RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, THIRUVALLA. 2. ASST. COMMISSIONER (AUDIT ASSESSMENT), DEPARTMENT OF COMMERCIAL TAXES, PATHANAMTHITTA. 3. TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, THIRUVALLA. 4. VILLAGE OFFICER, THIRUVALLA. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss P.R.RAMACHANDRA MENON, J ----------------------------- W.P(C) No.1896 of 2010-J ------------------------------ Dated this the 20th day of January, 2010. J U D G M E N T The learned counsel for the petitioner submits that, pursuant to the statutory remedy availed by the petitioner challenging Ext.P1 by way of second appeal, the Tribunal has passed Ext.P4 order, whereby necessary relief has been extended to the petitioner. The only grievance is that, before the directions given by the Tribunal, vide Ext.P4 are implemented, the respondents are proceeding with coercive steps as per the demand notice, which in turn is sought to be intercepted. 2. Heard the learned Government Pleader as well. 3. The learned counsel appearing for the petitioner submits that the only prayer of the petitioner is to implement the direction contained in para 14 of Ext.P4, to the extent, the case of the petitioner has been appreciated and entertained. It is also brought to the notice of this Court that the petitioner has approached the second respondent by filing Ext.P6, seeking for appropriate relief in this regard, which is stated as still pending. W.P(C) No.1896 of 2010-J 2 In the said circumstances, the first respondent is directed to consider Ext.P6 in the light of the specific observations made by the Appellate Tribunal in Ext.P4 and pass appropriate orders in accordance with law, after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate within one month from the date of receipt of a copy of this judgment. It is made clear that till appropriate orders are passed on Ext.P6, all further proceedings pursuant to Ext.P3 shall be kept in abeyance. The Writ Petition is disposed of accordingly. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab W.P(C) No.1896 of 2010-J 3