IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 29TH MAY 2009 / 8TH JYAISHTA 1931 WP(C).No. 14759 of 2009(L) -------------------------- PETITIONER: ----------------- C.V.RAVINDRAN, PROPRIETOR, RV DYES & JEWELLERY WORKS, NETHAJI ROAD, WEST FORT, THRISSUR-680 004. BY ADV. SRI. ARIKKAT VIJAYAN MENON RESPONDENTS: ----------------------- 1. COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. DEPUTY TAHSILDAR (R.R.), TALUK OFFICE, THRISSUR. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No.14759 OF 2009 ......................................................................... Dated this the 29th May, 2009 J U D G M E N T The grievance of the petitioner is against the coercive steps being pursued against him pursuant to Exts. P5 and P6 notices notwithstanding the pendency of the statutory appeal (Ext.P2) and the petition for stay (Ext.P3) preferred before the second respondent challenging the impugned assessment order . 2. Ext.P1 is the assessment order passed by the first respondent, aggrieved of which, the petitioner preferred Ext.P2 appeal along with Ext. P3 petition for stay before the appellate authority/second respondent. During the pendency of the above proceedings, Exts. P5 and P6 are being stated as pursued by the third respondent. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances of the case, the second respondent is hereby directed to consider Ext.P2 W.P.(C) No.14759 OF 2009 2 appeal along with Ext.P3 petition for stay, in accordance with law, as expeditiously as possible. It is made clear that till appropriate orders are passed on Ext. P3 petition for stay, all further coercive steps pursuant to the impugned orders will be kept in abeyance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk