IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 16TH JULY 2009 / 25TH ASHADHA 1931 WP(C).No. 19994 of 2009(T) -------------------------- PETITIONER: --------------- BABY ANISH, PROPRIETOR, M/S KOCHUKUDIYIL AGENCIES, KURUVARAKUNDU, KOZHIKODE BY ADV. MS. LATHA PRABHAKARAN MR. K.M.JAMALUDHEEN RESPONDENTS: --------------- 1. THE DEPUTY COMMISSIONER (AA) DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE 2. THE INSPECTING ASSISTANT COMMISSIONER, MANJERI DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM 3. THE COMMERCIAL TAX OFFICER (AA) OFFICER OF THE ASSISTANT COMMISSIONER (AA) DEPARTMENT OF COMMERCIAL TAXES, MANJERI, MALAPPURAM DISTRICT BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 19994 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 16th day of July, 2009 JUDGMENT Challenging Ext.P7 revised assessment order passed by the 3rd respondent, the petitioner has already approached the appellate Tribunal by filing Ext.P8 memorandum of appeal along with Ext.P8(a) petition for stay and Ext.P8(b) petition to condone the delay in filing the appeal. The grievance of the petitioner is that, it is without any regard to the pendency of the proceedings as above, that the respondents are proceeding with the coercive steps as borne by Exts.P9 and P9(a), which hence is sought to be interfered by this Court in the present Writ Petition. 2. Heard the learned Government Pleader as well. 3. After considering the facts and circumstances, it is found and ordered that, the appellate Tribunal shall pass appropriate orders on Ext.P8(a) petition for stay and Ext.P8 (b) petition to condone the delay in filing the appeal, 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 orders are passed on Ext.P8 (a) and Ext.P8(b), the coercive proceedings, stated as being pursued against the petitioner, pursuant to Exts.P9(a) and P9(b) shall be kept in abeyance. WP (C) No. 19994 of 2009 : 2 : The petitioner shall produce a copy of this judgment, before the appellate Tribunal (Addl. Bench, Palakkad) within one week from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd