IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 3RD AUGUST 2010 / 12TH SRAVANA 1932 WP(C).No. 24059 of 2010(F) -------------------------- PETITIONER: --------------- SKOL BREWERIES LTD, MELOOR P.O.,POOLANI,CHALAKUDY, THRISSUR DIST. BY ADV. MR. A.KUMAR RESPONDENTS: --------------- 1. THE INTELLIGENCE OFFICER, (IB) COMMERCIAL TAXES, ALUVA, 2. THE DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. THE KERALA SALES TAX APPELLATE TRIBUNAL, KOCHI BENCH, ERNAKULAM. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, IRINJALAKKUDA. BY GOVERNMENT PLEADER MR. V. K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 24059 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 3rd day of August, 2010 JUDGMENT Challenging assessment orders, in respect of the assessment years 2005 - '06, 2006 ' 07 and 2007 - '08, the petitioner has preferred Ext. P3 memorandum of appeal, which is pending consideration before the 3rd respondent. 2. The learned counsel for the petitioner submits that, the petitioner has already been served with a notice dated 28.7.2010, as to the final hearing of the appeal scheduled on 13.8.2010. The only prayer of the petitioner is to direct the Tribunal to pass final orders, pursuant to the hearing scheduled to be held on 13.8.2010 and to keep the coercive proceedings in abeyance till such time, more so since, the petitioner has already satisfied 1/3rd of the liability and furnished security by way of 'simple bond' for the balance amount. 3. Heard the learned Government Pleader as well. 4. In the above circumstances, the third respondent is directed to consider Ext. P3 appeal, pursuant to the hearing notified to be held on 13.8.2010 and pass final orders thereon, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this W.P. (C) No. 24059 of 2010 : 2 : judgment. Till such final orders are passed on Ext. P3, all further coercive proceedings, pursuant to Exts. P4 (a) and (b) shall be kept in abeyance. The Writ Petition is disposed of. P. R. RAMACHANDRA MENON, JUDGE kmd