IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 3RD MARCH 2010 / 12TH PHALGUNA 1931 WP(C).No. 6762 of 2010(U) ------------------------- PETITIONER: --------------- JOHNSON.C.F., M/S.VIJAYA AGENCIES, ITTOOP TOWER, JEWS STREET, ERNAKULAM. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER, 2ND CIRCLE, ERNAKULAM. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASST.COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 6762 OF 2010 ......................................................................... Dated this the 3rd March, 2010 J U D G M E N T Challenging Ext.P1 assessment order and Ext. P2 order imposing penalty, passed by the first respondent, the petitioner has preferred Exts. P3 and P4 appeals along with Ext.P5 petition to condone the delay in filing the appeal in respect of penalty and also Exts.P6 and P7 petitions for stay. The case of the petitioner is that it is without any regard to the pendency of the said proceedings, that coercive steps are being pursued against the petitioner, as borne by Exts. P8 and P9, which, hence, are under challenge in this Writ Petition. 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. P5 petition to condone the delay in filing the concerned appeal and also Ext. P6 and P7 petitions for stay in accordance W.P.(C) No. 6762 OF 2010 2 with law, as expeditiously as possible, at any rate within one month from the date of receipt of a copy of the judgment. It is made clear that till such orders are passed on Ext. P5 petition to condone the delay in filing the appeal and also on Exts. P6 and P7 petitions for stay, all further proceedings pursuant to Exts. P8 and P9 shall be kept in abeyance. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk