IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. P.R.RAMACHANDRA MENON FRIDAY, THE 20TH AUGUST 2010 / 29TH SRAVANA 1932 WP(C).No. 26639 of 2010(D) ----------------------------------------- PETITIONER(S): ------------------------ P.KUNHALASSAN, KUNHIPPA CHICKEN STALL, KOTTAKKAL, MALAPPURAM. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY. RESPONDENT(S): --------------------------- 1. ASSISTASNT COMMISSIONER (KVAT), SPECIAL CIRCLE, COMMERCIAL TAXES, MALAPPURAM-676 505. 2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, PALAKKAD-678 004. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI-676 121. R1 TO R3 BY GOVERNMENT PLEADER SRI. 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: Kss P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 26639 OF 2010 -------------------------------------------- Dated this the 20th day of August, 2010 JUDGMENT Being aggrieved of Exts.P1 and P2 orders in respect of the assessment and penalty respectively, the petitioner preferred statutory appeals before the First Appellate Authority, which however did not turn to be fruitful as borne by Exts.P3 and P4 orders. Being aggrieved of the said orders, the petitioner preferred second appeals as borne by Exts.P5 and P6 before the 2nd respondent, along with Exts.P7 and P8 petitions for stay. The grievance of the petitioner is that, without any regard to the above proceedings, coercive steps are being pursued vide Exts.P9 and P10, which are sought to be intercepted. 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 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. It is made clear that, ill such orders are passed as aforesaid, the coercive proceedings stated as being pursued against the petitioner shall be kept in abeyance. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc