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. 2851 of 2010(F) ------------------------- PETITIONER(S): --------------- ABU KOMBATHAYIL, CROWN TOURIST HOME, R.S.ROAD, OLAVAKKODE. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER (LT), COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY COMMISSIONR (APPEALS), DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONR, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 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. 2851 & 2852 of 2010 --------------------------------------------- Dated, this the 29th day of January, 2010 J U D G M E N T The issue involved in both these cases is rather similar and hence taken together. 2. Ext.P1 assessment order in respect of the year 2006-07 and Ext.P2 order imposing the penalty upon the petitionesr have been challenged by filing Exts.P3 and P4 appeals respectively before the 2nd respondent. The petitioners have also filed Exts.P5 and P6 petitions for stay in both these cases, along with Exts.P7 and P8 petitions for early hearing as well. The grievance projected in the Writ Petitions is that it is without any regard to the pendency of the said proceedings, that the first respondent is very much after the petitioner, threatening of the coercive steps as borne by Ext.P9, which is sought to be intercepted by this Court. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the 2nd respondent is directed to consider and pass appropriate orders in Exts.P5 and P6 petitions for stay, in accordance with law, as expeditiously as possible. Till such appropriate orders are passed on WP(C) No.2851 and 2852 of 2010 2 Exts.P5 and P6, all further recovery proceedings stated as being pursued against the petitioners shall be kept in abeyance. Both the Writ Petitions are disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc The figure “2006-07” occurring in the first sentence of the second paragraph of the common judgment dated 29.1.2010 in W.P. (C) 2851 of 2010 and 2852 of 2010 is corrected and substituted as “2007-08” as per order dated 30.06.2010 in I.A. 8318 of 2001. Registrar (Judicial)