IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 28TH AUGUST 2009 / 6TH BHADRA 1931 WP(C).No. 25204 of 2009(U) -------------------------- PETITIONER: --------------- STEEL WORLD, SHK COMPLEX, KOOTTUPATHA, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, P.MOHAMED SUBAIR. BY ADV. SRI.R.RAMADAS RESPONDENTS: --------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, PALAKKAD. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 25204 OF 2009 ......................................................................... Dated this the 28th August, 2009 J U D G M E N T Challenging Exts. P1 to P3 assessment orders passed by the third respondent, the petitioner has preferred Exts.P4 to P6 appeals along with Exts.P7 and P8 petitions for stay, which are stated as pending before the second respondent. The grievance of the petitioner is that it is without any regard to the pendency of the said proceedings that coercive steps have been taken against them as borne by Ext.P11, which hence is under challenge in this Writ petition. The learned Counsel for the petitioner has also brought to the notice of this Court that Ext.P10 petition for rectification of the error in respect of the period April, 2008 is pending before the third respondent. 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 W.P.(C) No. 25204 OF 2009 2 on the appeals as well as the petitions for stay, in accordance with law, as expeditiously as possible. However, it is made clear that till such orders are passed on the petitions for stay, all further steps pursuant to Ext.P11 shall be kept in abeyance. The third respondent is directed to consider and pass appropriate orders on Ext. P10, in accordance with law, as expeditiously as possible. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk