IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 5TH JANUARY 2010 / 15TH POUSHA 1931 WP(C).No. 32 of 2010(D) ----------------------- PETITIONER(S): --------------- M/S M.E. POLYMERS (P) LTD., IST FLOOR , MADEENA, MASJID SHOPPING COMPLEX, PULLEPPADY, KOCHI-35. REPRESENTED BY ITS MANAGING DIRECTOR, MOHAMED IBRAHIM. BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 32 of 2010 -------------------------------------- Dated, this the 5th day of January, 2010 J U D G M E N T Challenging Exts.P1 and P2 orders passed by the first respondent under the Kerala Value Added Tax Act and CST Act respectively, for the assessment year in question, the petitioner has already approached the 2nd respondent/Appellate Authority by filing Exts.P3 and P4 appeals, along with Exts.P5 and P6 petitions for stay and also accompanied by Exts.P7 and P8 petitions seeking to condone the delay in filing the appeals. The grievance of the petitioner is that, it is without any regard to the pendency of said proceedings, that the respondents are proceeding with further coercive steps as revealed from Exts.P9 and P10 notices caused to be issued under the Kerala Revenue Recovery Act, which hence is sought to be challenged 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 Exts.P7 and P8 petitions to condone the delay in filing the appeal as well as on Exts.P5 and P6 petitions for stay, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy WP(C) No.32/2010 2 of this judgment. Till such orders are passed on the proceedings as stated above, all further coercive proceedings pursuant to Exts.P9 and P10 shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc