IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 10TH AUGUST 2010 / 19TH SRAVANA 1932 WP(C).No. 24842 of 2010(E) -------------------------- PETITIONER: --------------- N.SULAIMAN, N.S.CHICKEN AGENCY, KOTTAPPURAM, VALANCHERY, MALAPPURAM DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: --------------- 1. ASSISTANT COMMISSIONER (KVAT), SPECIAL CIRCLE, COMMERCIAL TAXES, MALAPPURAM-676505. 2. KERALA VAT TRIBUNAL, PALAKKAD-678004. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI-676121. SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 24842 OF 2010 -------------------------------------------- Dated this the 10th day of August, 2010 JUDGMENT Being aggrieved of Ext.P1 assessment order and Ext.P2 order imposing penalty, which has been subsequently modified as borne by Ext.P2(a), the petitioner though approached the appellate authority by filing necessary appeals, the same did not turn to be fruitful as evident from Exts.P3 and P4. 2. In the above circumstances, the petitioner preferred 2nd appeal before the 2nd respondent as borne by Exts.P5 and P6, along with Exts.P7 and P8 petitions for stay, which are pending consideration. It is without pendency of the above proceedings, Exts.P9 and P10 demand notices have been issued by the 3rd respondent, which are under challenge in this Writ Petition. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the 2nd respondent is directed to consider and pass appropriate orders on Exts.P7 and P8 petitions for stay, in accordance with law, as expeditiously as possible, at any rate, within 'six weeks' from the date of receipt of a copy of this judgment. Till such orders are passed on Exts.P7 and P8, all further 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