IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 29TH MARCH 2010 / 8TH CHAITHRA 1932 WP(C).No. 10594 of 2010(Y) ---------------------------------------- PETITIONER(S): ------------------------ TVS ELECTRONICS LIMITED, SOUTH PHASE 7A, SECOND FLOOR, INDUSTRIAL ESTATE, CHENNAI-32, OLD ADDRESS:C/O.GATI LIMITED, PADIVATTOM, EDAPPALLY, KOCHI-32, REPRESENTED BY ITS AUTHORIZED SIGNATORY, R.NARAYANASWAMY. BY ADV. MR.R.MURALIDHARAN (AROOR) RESPONDENT(S): ------------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.V, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY. R1 TO R3 BY GOVERNMENT PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/03/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R. RAMACHANDRA MENON, J. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ W.P.(C).No.10594 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Dated this the 29th day of March, 2010 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ J U D G M E N T Challenging Ext.P1 assessment order, the petitioner has preferred Ext.P2 appeal, along with Ext.P3 petition for stay, in spite of the pendency of which, Ext.P4 demand notice has been issued under the R.R.Act, which is under challenge. 2. Heard the learned Government Pleader as well. 3. The learned counsel for the petitioner submits that, the petitioner is also adversely affected in view of the Garnishee proceedings stated as pursued at the instance of the respondents, causing the bank account of the petitioner frozen, which made the petitioner to approach this Court, by filing the present writ petition. 4. In the above facts and circumstances, the 2nd respondent is directed to consider and pass appropriate W.P.(C).No.10594 of 2010 2 orders on Ext.P3 petition for stay, in accordance with law, as expeditiously as possible, at any rate within one month from the date of receipt of a copy of this Judgment. It is made clear that all further proceedings pursuant to Ext.P4 and the operation of the Garnishee proceedings taken against the petitioner, shall be kept in abeyance, till such orders are passed by the appellate authority on Ext.P3. The writ petition is disposed of as above. P.R. RAMACHANDRA MENON JUDGE nl