IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 2ND FEBRUARY 2010 / 13TH MAGHA 1931 WP(C).No. 3255 of 2010(F) ------------------------- PETITIONER: --------------- JYOTHI LABORATORIES LIMITED KADANASSERRY P.O., THRISSUR, REPRPESENTED BY ITS SENIOR OFFICER (ACCOUNTS) T.V. TILAKAN. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: --------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE, THRISSUR. 2. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, THRISSUR. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 3255 OF 2010 ......................................................................... Dated this the 2nd February, 2010 J U D G M E N T The grievance of the petitioner is that Ext.P2 appeal as well as Ext.P4 stay petition, preferred against Ext.P1 assessment order are not acted upon by the third respondent/appellate authority, while the respondents are proceeding with coercive steps as borne by Ext.P4, which hence is sought to be intercepted in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. The learned Counsel for the petitioner submits that similar matters have already been disposed of by this Court, directing the appellate authority to consider and pass appropriate orders on appeal, subject to the condition that the petitioner remitted 1/3rd of the amount, stated as due and that the said course might be pursued in the present case as well. 4. Considering the facts and circumstances, the third respondent is directed to consider and pass appropriate orders on W.P.(C) No. 3255 OF 2010 2 Ext. P2 appeal in accordance with law, on condition that the petitioner remtis 1/3rd of the amount due within one month and furnishes security for the balance amount. On satisfying the requirements as above, the appeal shall be considered and finalised, as expeditiously as possible, at any rate within one month thereafter. Subject to the above, all further coercive steps, stated as being pursued shall be kept in abeyance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk