IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 23RD JUNE 2009 / 2ND ASHADHA 1931 WP(C).No. 17296 of 2009(F) -------------------------- PETITIONER: --------------- E.P.ABOOBACKER, (FORMER MANAGING PARTNER OF M/S. KARUKAPUTHUR STONE METALS,PERINGANNUR POST ELAYAMPARAMBIL HOUSE, ANGADI POST, KUMARANELLUR, PALAKKAD DISTRICT. BY ADV. MR. N.MURALEEDHARAN NAIR RESPONDENTS: --------------- 1. ASSISTANT COMMISSIONER (AA) COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. DEPUTY TAHSILDAR (RR) TALUK OFFICE OTTAPALAM. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 17296 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 23rd day of June, 2009 JUDGMENT Challenging Ext.P1 assessment order in respect of the assessment year 2006 - '07, the petitioner has already approached the second respondent/appellate authority by filing Ext.P2 memorandum of appeal and Ext.P3 petition for stay. The learned counsel for the petitioner submits that, though the hearing of the appeal was held on 14.11.2008, as let known by Ext.P5 notice final orders are yet to come. The grievance of the petitioner is that, it is without any regard to the above proceedings that the 3rd respondent, at the instance of 1st and second respondents, is proceeding with coercive steps invoking the relevant provisions under the Kerala Revenue Recovery Act, as evident from Exts.P6 and P7, which in turn is sought to be intercepted by this Court. 2. Heard the learned Government Pleader as well. Considering the facts and figures, the second respondent is hereby directed to consider and pass appropriate orders on Ext.P2 appeal in accordance with law, as expeditiously as possible. However, it is made clear that till appropriate orders are passed on Ext.P2, all further coercive proceedings pursuant to Exts.P6 and P7, stated as being pursued against the petitioner, shall be kept in abeyance. WP (C) No. 17296 of 2009 : 2 : The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd