IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 21ST AUGUST 2009 / 30TH SRAVANA 1931 WP(C).No. 24100 of 2009(F) -------------------------- PETITIONER: --------------- T.K.HARIDAS, PROPRIETOR, SAVITHRI GARMENTS, NEAR KELTRON JN., ATHANI, THRISSUR. BY ADV. SRI.V.L.SHENOY SRI.L.JAYAWANTH RESPONDENTS ------------------- 1. THE COMMERCIAL TAX OFFICER, IIIRD CIRCLE, COMMERCIAL TAXES DEPARTMENT, THRISSUR. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, THRISSUR. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 24100 OF 2009 ......................................................................... Dated this the 21st August, 2009 J U D G M E N T Challenging Ext.P1 assessment order passed by the first respondent, the petitioner has preferred Ext. P2 appeal along Exts.P3 petition for stay and P4 petition for condonation of delay in filing the appeal. The grievance of the petitioner is that it is without any regard to the pendency of the said proceedings that the the third respondent is proceeding with coercive steps, as borne by Ext.P5 demand notice, which is sought to be intercepted in this Writ Petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on the appeal as well as the petitions for condonation of delay and stay. It is further made clear that till appropriate orders are passed on the petitions for condonation of delay and stay, all W.P.(C) No. 24100 OF 2009 2 further steps pursuant to Ext. P5 shall be kept in abeyance. The Writ Petition is disposed of . P.R. RAMACHANDRA MENON, JUDGE. lk