IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 8TH MARCH 2010 / 17TH PHALGUNA 1931 WP(C).No. 7226 of 2010(C) ------------------------- PETITIONER(S): --------------- P.C.GOPINATHAN,SAGAR AGENCIES, PATTAMBI. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER,PATTAMBI. 2. DEPUTY COMMISSIONER (APPEALS)DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,PALAKKAD. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 7226 of 2010 --------------------------------------- Dated, this the 8th day of March, 2010 J U D G M E N T Challenging Exts.P1 and P2 assessment orders, the petitioner has preferred Exts.P3 and P4 appeals. However, since there is some delay in respect of Ext.P3 appeal, the petitioner has filed Ext.P5 petition to condone the delay in filing the same. Along with the appeals, the petitioner has also preferred Exts.P6 and P7 petitions for stay, besides filing Ext.P8 and P9 petitions for early hearing as well. The grievance of the petitioner is that, without any regard to the pendency of the said proceedings, Ext.P10 demand notice has been issued by the 1st respondent, which hence is sought to be intercepted in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the 2nd respondent is directed to consider and pass appropriate orders on Ext.P5 petition to condone the delay in filing Ext.P3 appeal and also on Exts.P6 and P7 petitions for stay, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. It is made clear that, till such appropriate orders are passed in the said I.A.s, all further coercive proceedings stated as being WP(C) No.7226/2010 2 pursued against the petitioner vide Ext.P10 shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc