IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 20TH AUGUST 2010 / 29TH SRAVANA 1932 WP(C).No. 26822 of 2010(C) -------------------------- PETITIONER: --------------- MOYALAN CERAMICS, A FIRM REP. BY ITS MANAGING PARTNER, JETTO THOMAS, POST THAIKATTYSSERY, THRISSUR DISTRICT BY ADV. MR. M.K.DILEEP KUMAR RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, IVTH CIRCLE, THRISSUR, THRISSURE DISTRICT, PIN 68001 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, PIN 682011 BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 26822 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 20th day of August, 2010 JUDGMENT Challenging Ext. P1 assessment order passed by the first respondent, the petitioner has preferred an appeal along with Ext. P3 petition for stay, which are pending consideration before the second respondent. Without any regard to the pendency of the above proceedings, the respondents are proceeding with the coercive steps, as borne by Ext.P2 demand notice, which in turn is under challenge in this Writ Petition. 2. Heard the learned Government Pleader as well, who submits that, since no copy of the appeal memorandum has been produced along with the Writ Petition, it is difficult to state whether there is any delay in filing the appeal. 3. After hearing both the sides, the first respondent is directed to consider and pass appropriate orders on the I.A. preferred by the petitioner for stay in accordance with law (and on the I.A. to condone the delay, if any) 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 on the I.As. as above, W.P. (C) No. 26822 of 2010 : 2 : all further proceeding pursuant to Ext. P2 shall be kept in abeyance. The Writ Petition is disposed of. P. R. RAMACHANDRA MENON, JUDGE kmd