IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 18TH AUGUST 2009 / 27TH SRAVANA 1931 WP(C).No. 23630 of 2009(W) -------------------------- PETITIONER: --------------- B.SURENDRA DAS, S/O.LATE BHANU PANICKER, SOLE PROPRIETOR, HOTEL SREE VISAKH, KOVALAM, THIRUVANANTHAPURAM. BY ADV. MR. K.B.PRADEEP RESPONDENTS: --------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXATION & FINANCE) GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. 3. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT) ON DEPUTATION TO INSPECTING ASSESSMENT COMMISSIONER (INT), COMMERCIAL TAX DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. 4. THE DEPUTY TAHSILDAR (R.R.), NEYYATTINKARA. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 23630 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 18th day of August, 2009 JUDGMENT Challenging Ext.P1 order passed by the 3rd respondent imposing penalty upon the petitioner, he has already filed Ext.P2 appeal, along with petition for stay, which is 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 4th respondent has issued Ext.P3 demand notice, proceeding with further coercive steps, which hence is sought to be intercepted in the present Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext.P2 appeal as well as on the petition for stay in accordance with law, as expeditiously as possible. It is made clear that, till such appropriate orders are passed on the petition for stay, all further proceedings, stated as being pursued against the petitioner, pursuant to Ext.P3, shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd