IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 8TH JUNE 2010 / 18TH JYAISTHA 1932 WP(C).No. 17257 of 2010(F) -------------------------- PETITIONER(S): --------------- T.I.HABEEB, ECHANTY TRADERS, THYPURAYIDAM, KANJIRAPPALLY, KOTTAYAM DIST. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): --------------- 1. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PATHANAMTHITTA. 2. DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, KOLLAM. 3. THE SALES TAX APPELLATE TRIBUNAL, COMMERCIAL TAXES, ERNAKULAM. 4. THE DEPUTY THAHSILDAR(RR) KANJIRAPPALLY. SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/06/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 17257 OF 2010 -------------------------------------------- Dated this the 8th day of June, 2010 JUDGMENT The petitioner is mainly aggrieved of the coercive steps stated as being pursued inspite of the fact that the challenge raised by the petitioner against Exts.P2 and P3 assessment orders and also the orders passed by the first Appellate authority borne by Ext.P4 and P4 (a) has been properly appreciated by the 3rd respondent Tribunal who has passed Ext.P5 order, whereby Exts.P4 and P5 orders passed by the 2nd respondent have been set aside and the matter has been remanded for fresh consideration by the 2nd respondent, before whom the same is pending. 2. Heard the learned Government Pleader as well, who submits on instructions that, pursuant to the remand, the matter is still to be finalized by the 2nd respondent; simultaneously adding that, for the time being, no recovery proceedings are being pursued against the petitioner. 3. Considering the facts and circumstances, the 2nd respondent is directed to finalise the appeals preferred by the petitioner which have been remanded pursuant to Ext.P5 order by the 3rd respondent in accordance with law, after giving an opportunity of hearing to the petitioner as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. The recovery proceedings, if any, 2 WP(C) No. 17257/2010 shall be kept in abeyance till such time, on condition that the petitioner deposits a sum of Rs.2,00,000/- (Rupees Two lakhs only) within two weeks. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc