IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 28TH MAY 2009 / 7TH JYAISHTA 1931 WP(C).No. 14671 of 2009(D) -------------------------- PETITIONER: ------------------- KAMAKSHI SEKHAR, STAR DET, ANIKKODE, C/O.NICE COSMETICS, 779/VIII, KANJIKODE, PALAKKAD DISTRICT. BY ADV. SRI.ARIKKAT VIJAYAN MENON ADV. SRI.HARISANKAR V. MENON ADV. SMT.MEERA V.MENON RESPONDENTS: -------------------- 1. COMMERCIAL TAX OFFICER(AUDIT ASSESSMENT) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No.14671 OF 2009 ......................................................................... Dated this the 28th May, 2009 J U D G M E N T Challenging Ext. P1 assessment order passed by the first respondent under the relevant provisions of the KVAT Act, 2003, the petitioner approached the second respondent/appellate authority by filing Ext. P2 appeal along with Ext.P4 petition for stay and also Ext.P3 petition for early hearing of the above proceedings. The grievance of the petitioner is that the second respondent is still sleeping over the issue while coercive proceedings are being taken, which hence is sought to be interfered with. 2. Heard the learned Government Pleader as well. Considering the facts and circumstances of the case, the Writ Petition is disposed of directing the second respondent to consider and pass final orders on Ext. P2 appeal and Ext.P4 stay petition in accordance with law, as expeditiously as possible. It W.P.(C) No.14671 OF 2009 2 is also made clear that till appropriate orders are passed on Ext. P4 stay petition, all further coercive proceedings taken against the petitioner shall be kept in abeyance. P.R. RAMACHANDRA MENON, JUDGE. lk