IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 8TH JULY 2010 / 17TH ASHADHA 1932 WP(C).No. 21152 of 2010(T) --------------------------------------- PETITIONER(S): ------------------------- P.M.FASALUDEEN,PROPRIETOR, P.S.CEMENTS,ARATTUPUZHA,HARIPAD,ALAPPUZHA DISTRICT. BY ADVS. SRI.V.P.SUKUMAR, SRI.V.DEVANANDA NARASIMHAM. RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER,HARIPAD. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXS, KOLLAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, CHENGANNUR. R1 TO R3 BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R.RAMACHANDRA MENON, J ........................................... WP(C).NO.21152 OF 2010 ............................................ DATED THIS THE 8TH DAY OF JULY, 2010 JUDGMENT Challenging Ext.P1 assessment order passed by the first respondent for the assessment year, 2008-2009, the petitioner has preferred Ext.P2 appeal, along with Ext.P3 stay petition and also Ext.P4 application for condoning the delay in filing the appeal, which are pending consideration before the second respondent. The petitioner is stated as constrained to approach this Court because of the coercive proceedings by way of Ext.P5 revenue recovery notice issued by the third respondent without any regard to the pendency of the above proceedings. 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.P3 petition for stay and Ext.P4 application for condoning the delay in accordance with law, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. It Wpc 21152/2010 2 is made clear that till such orders are passed in the aforesaid interlocutory applications, all coercive proceedings pursuant to Ext.P5 shall be kept in abeyance. Writ petition is disposed of as above. P.R.RAMACHANDRA MENON, JUDGE lgk