IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 13TH JULY 2010 / 22ND ASHADHA 1932 WP(C).No. 21827 of 2010(C) ----------------------------------------- PETITIONER(S): ------------------------ M/S.NAIR COAL SERVICES LTD., MUNICIPAL SHOPPING COMPLEX, PALAKKAD, HAVING HEAD OFFICE AT SYRIA BHAVAN, NAIR SONS, RAMNAGAR, NAGPUR, REPRESENTED BY ITS SENIOR MANAGER, U.KALADHARAN. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SRI.T.G.ABHILASH. RESPONDENT(S): ---------------------------- 1. INTELLIGENCE OFFICER, SQUAD NO.IV, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 682 567. 2. COMMERCIAL TAX OFFICER, 2ND CIRCLE, PALAKKD - 682 567. 3. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 4. TAHSILDAR (RR), TALUK OFFICE, OTTAPALAM, PALAKKAD - 682 564. R1 TO R4 BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R.RAMACHANDRA MENON, J. --------------------------------------------- W.P.(C). NO.21827 OF 2010 ---------------------------------------------- Dated this the 13th day of July, 2010. JUDGMENT Being aggrieved by the Ext.P3 and Ext.P4 assessment orders and Ext.P5 and Ext.P6 orders imposing penalty in respect of the relevant assessment years, the petitioner has preferred Ext.P7 and Ext.P8 appeals in respect of the impugned assessment orders and Ext.P9 and Ext.P10 appeals in respect of impugned orders imposing penalty, along with Ext.P11 to Ext.P14 petitions to condone delay and Ext.P15 to Ext.P18 petitions for stay which are pending consideration before the 3rd respondent. Meanwhile, without any regard to the pendency of the above proceeding, Ext.P19 to Ext.P22 demand notices have been issued, which are under challenge in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances the 3rd respondent is directed to consider and pass appropriate orders on Ext.P11 to Ext.P18 interlocutory applications (Both for condoning the delay as well as for interim order of stay) W.P.(C). NO.21827 OF 2010 2 in accordance with law and pass appropriate orders 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, further proceedings pursuant to Ext.P19 to Ext.P22 demand notices shall be kept in abeyance till such time. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON, JUDGE. mns