IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 21ST JUNE 2010 / 31ST JYAISTHA 1932 WP(C).No. 19119 of 2010(L) --------------------------------------- PETITIONER(S): ----------------------- JYOTHY LABORATORIES LIMITED KANDANASSERRY P.O.,THRISSUR, REP.BY ITS SENIOR OFFICER(ACCOUNTS) T.V.TILAKAN. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): ------------------------ - 1. ASSISTANT COMMISSIONR (ASSESSMENT) COMMERCAL TAXES, SPECIAL CIRCLE, THRISSUR. PIN 680 609. 2. THE INSPECTING ASSISTANT COMMISSIONR, COMMERCIAL TAXES, THRISSUR 680 609. 3. DEPUTY COMMISSIONR (APPEALS) COMMERCIAL TAXES, ERNAKULAM - 682016. BY SR. GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 19119 OF 2010 -------------------------------------------- Dated this the 21st day of June, 2010 JUDGMENT Being aggrieved of Ext.P1 assessment order, the petitioner has preferred Ext.P2 appeal along with Ext.P3 petition for stay. Without any regard to the pendency of the said proceedings, the respondents are proceeding with Ext.P4 Revenue Recovery notice, which made the petitioner to approach this Court by filing the present Writ Petition. 2. The learned counsel for the petitioner submits that, in similar circumstances, in view of the particular nature of the contentions and the challenge involved, this Court has directed the appellate authority to consider and finalise the appeal itself, simultaneously intercepting the coercive steps on condition that the petitioner satisfies 1/3 of the due amount. 3. Heard the learned Government Pleader as well. 4. In the above circumstances, the 3rd respondent is directed to consider Ext.P2 appeal and pass final orders thereon in accordance with relevant provisions of law, after hearing the petitioner, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. It is made clear that, all further coercive proceedings pursuant to Ext.P4 shall be kept in abeyance on condition that the 2 WP(C) No. 19119/2010 petitioner satisfies 1/3 of the disputed liability and furnishes security for the balance amount within two weeks. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc