IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 25TH JANUARY 2010 / 5TH MAGHA 1931 WP(C).No. 2378 of 2010(V) ------------------------- PETITIONER: --------------- NEW FLASH MARBLES & GRANITES, KANHANGAD, KASARGOD DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, HAZEENA NAZAR. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER, HOSDURG. 2. DEPUTY COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KASARGOD. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 2378 OF 2010 ......................................................................... Dated this the 25th January , 2010 J U D G M E N T Challenging Ext.P1 assessment order in respect of the assessment year 2003-04, the petitioner has preferred Ext. P2 appeal along with Ext.P3 petition for stay and P4 petition for early hearing of the appeal, which are stated as pending. The grievance of the petitioner is against the coercive steps being taken in the meanwhile, as borne by Exts.P5, P6 and P8 demand notices. It is also the case of the petitioner that the first respondent has issued Ext.P7 notice under section 17(1) of KVAT Act demanding additional security, which is not correct or sustainable under any circumstances. 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 on Ext.P2 to P4 proceedings, in accordance with law, as W.P.(C) No. 2378 OF 2010 2 expeditiously as possible. It is made clear that till such appropriate orders are passed on Ext. P3 petition for stay, all further proceedings pursuant to Exts. P5, P6 and P8 shall be kept in abeyance. It is also made clear that all further proceedings pursuant to Ext.P7 could be pursued subject to furthers orders to be passed by the Appellate authority in the above proceedings. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk