IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 29TH JANUARY 2010 / 9TH MAGHA 1931 WP(C).No. 2901 of 2010(K) ------------------------- PETITIONER(S): --------------- K.UMMER, PROPRIETOR, BROTHERS TRADERS, KONDOTTY, MALAPPURAM DISTRICT. BY ADV. SRI.E.P.GOVINDAN SMT.G.DEEPA RESPONDENT(S): --------------- 1. THE ASST. COMMISSIONER(AA), COMMERCIAL TAXES, MALAPPURAM AT MANJERI. 2. THE DY. COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MALAPPURAM AT MANJERI. 4. THE STATE OF KERALA, REP. BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 2901 of 2010 --------------------------------------- Dated, this the 29th day of January, 2010 J U D G M E N T Being aggrieved of Ext.P2 revised assessment order passed by the 1st respondent, the petitioner has approached the statutory appellate authority by filing Ext.P4 appeal along with Ext.P5 petition for stay. It is also stated as accompanied by Ext.P6 petition for early hearing. The grievance of the petitioner as put forth by the learned counsel appearing for the petitioner is that, despite the filing of Ext.P4 appeal way back in April, 2008, the matter is still kept pending, while coercive steps are being pursued against the petitioner. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the 2nd respondent is directed to consider and finalise Ext.P4 appeal, in accordance with law, after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. It is made clear that, till such appropriate orders are passed on Ext.P4 Appeal, all further coercive steps shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc