IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON URSDAY, THE 25TH JUNE 2009 / 4TH ASHADHA 1931 WP(C).No. 17708 of 2009(G) -------------------------- PETITIONER: --------------- M/S.HOTEL SIXER, MAVELIKKARA, ALAPPUZHA DISTRICT, REP.BY K.ASHOKA PANICKER, MANAGING PARTNER. BY ADV. MR. ARIKKAT VIJAYAN MENON MR. HARISANKAR V. MENON RESPONDENTS: --------------- 1. INTELLIGENCE OFFICER, SQUAD NO.1, DEPT OF COMMERCIAL TAXES, ALAPPUZHA. 2. DEPUTY COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 17708 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 25th day of June, 2009 JUDGMENT Challenging Ext.P1 order passed by the first respondent, imposing penalty under Section 45 A of the KGST Act, the petitioner has approached the second respondent/appellate authority by filing Ext.P2 appeal along with Ext.P3 petition for stay. It is the case of the petitioner that, the respondents are proceeding with the coercive steps against him simultaneously keeping the appeal proceedings pending before the second respondent, which is not correct or sustainable and that the intention of the respondents is only to harass the petitioner somehow or other. 2. Heard the learned Government Pleader as well. Considering the facts and figures, the second respondent is hereby directed to consider and pass appropriate orders on Ext.P2 appeal and Ext. P3 petition for stay in accordance with law, as expeditiously as possible. However, it is made clear that till appropriate orders are passed on Ext.P3 petition for stay, all further coercive proceedings, stated as being pursued against the petitioner, shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd