IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 3RD AUGUST 2009 / 12TH SRAVANA 1931 WP(C).No. 21774 of 2009(N) -------------------------- PETITIONER: --------------- RAJU, PROPRIETOR, MILLENIUM PERO PRODUCTS, X/2826-A, VATTAPPARA, WALAYAR P.O., RESIDING AT PUTHOORAN'S HOUSE, THATHAPPALLY P.O. ALAPPUZHA. BY ADV. MR. S.SANTHOSH KUMAR RESPONDENTS: --------------- 1. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 2. THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, PALAKKAD. 3. TAHSILDAR (RR) PALAKKAD. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 21774 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 3rd day of August, 2009 JUDGMENT Challenging Ext.P1 (a) modified assessment order in respect of the assessment year 2001-'02 and also Ext.P2 assessment order in respect of the assessment year 2003 - '04, the petitioner has preferred Exts.P4 and P4(a) appeals along with Exts.P5 and P5(a) petitions to condone the delay in filing the same. The petitioner has also preferred Exts. P6 and P6(a) petitions for stay. The case of the petitioner is that, it is without any regard to the pendency of the proceedings as above, the respondents are proceeding with the coercive steps, as borne by Ext.P3, which hence is sought to be intercepted in the present Writ Petition. 2. The learned Government Pleader referring to Ext.P3 submits that, the amount stated as due in Ext.P3 is inclusive of the amount to be satisfied to the Kerala State Electricity Board towards the arrears of the energy charges as well. Out of the total sum of Rs. 10,98,475/- , a sum of Rs. 2,90,712/- pertains to the amount under this head and the remaining Rs. 8,07,763/- is accounted against the sales tax arrears. The learned counsel for the petitioner submits that, the relief prayed for in the appeal as well as in the incidental proceedings, forming subject WP (C) No. 21774 of 2009 : 2 : matter of the present Writ Petition, is confined to the amount payable as sales tax arrears. 3. Considering the facts and circumstances, the first respondent is directed to consider the appeals as well as the petitions preferred by the petitioner in accordance with law, as expeditiously as possible. It is made clear that, till appropriate orders are passed on Exts.P5/P5(a) petitions to condone the delay in filing the appeals and also Exts.P6/P6(a) petitions for stay, all further coercive proceedings pursuant to Ext.P3, to the extent it relates to sales tax arrears, shall stand stayed. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd