IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 19TH JUNE 2009 / 29TH JYAISHTA 1931 WP(C).No. 17079 of 2009(D) -------------------------- PETITIONER(S): --------------- M/S.NAIR COAL SERVICES LTD., MUNICIPAL SHOPPING COMPLEX, PALAKKAD, HAVING HEAD OFFICE AT SYRIA BHAVAN, NAIR SONS, RAMNAGAR, NAGPUR, REPRESENTED BY ITS SENIOR MANAGER, U.KALADHARAN. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER, SQUAD NO.IV, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER Mr.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 17079 OF 2009 ----------------------------------- Dated this the 19th day of June, 2009 JUDGMENT Ext.P1 and P2 orders imposing penalty on the petitioner in respect of the assessment years 2006-'07 and 2007-'08, have been challenged in Ext.P3 and P4 appeals filed before the second respondent. The petitioner has also filed Ext.P5 and P6 petitions to condone the delay in filing the appeals, accompanied by Ext.P7 and P8 petitions for stay. 2. The case of the petitioner is that the respondents are proceeding with the coercive steps under the Kerala Revenue Recovery Act; which made the petitioner to rush to this Court. 3. Heard the learned Government Pleader appearing for the respondents as well. 4. Considering the facts and circumstances, the second respondent is directed to consider Ext.P3 and P4 appeals and the I.A.s preferred by the petitioner and to pass appropriate orders thereon, as expeditiously as possible. However, it is made clear that till such appropriate orders are passed on Ext.P5 and P6 petitions to condone the WPC NO.17079/2009 2 delay in filing the appeals as well as in Ext.P7 and P8 petitions seeking for stay, all further coercive proceedings stated as being pursued in furtherance of Ext.P11 and P12 shall be kept in abeyance. The Writ Petition is disposed of accordingly. (P.R.RAMACHANDRA MENON, JUDGE) dnc