IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 29TH MAY 2009 / 8TH JYAISHTA 1931 WP(C).No. 14817 of 2009(V) -------------------------- PETITIONER(S): ---------------------- M.O. JOSEKUMAR, S/O OUSEPH, M/s CENTRAL FURNITURE MART, PERUMBA, PAYYANNUR, KANNUR DISTRICT. BY ADV. MR. GRASHIOUS KURIAKOSE MR. M.M.ANTO RESPONDENT: --------------------- 1. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT) PODIKUNDU, KANNUR 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), KOZHIKODE 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KANNUR BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 14817 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 29th day of May, 2009 JUDGMENT After considering Ext.P1 pre-assessment notice and Ext.P2 reply given by the petitioner, the assessing authority passed Ext. P3 order finalising the assessment, which was followed Ext.P3(a) demand. Met with the circumstances, the petitioner challenged the same by filing Ext.P4 appeal, along with Ext.P5 petition for stay before the second respondent. During the pendency of the above proceedings, the third respondent is stated as proceeding with the coercive steps as evident from Ext.P6, which hence is sought to be intercepted by this Court. 2. Heard the learned Government Pleader as well. Considering the facts and circumstances of the case, the second respondent is hereby directed to consider Ext.P4 appeal and Ext.P5 petition for stay and pass appropriate orders thereon in accordance with law, as expeditiously as possible. It is also made clear that till appropriate orders are passed on Ext.P5 petition for stay, all further coercive steps being pursued against the petitioners shall be kept in abeyance. The Writ Petition is disposed of as above. P. R. RAMACHANDRA MENON, JUDGE kmd