IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 29TH JULY 2010 / 7TH SRAVANA 1932 WP(C).No. 23667 of 2010(G) --------------------------------------- PETITIONER: ------------------- SAJITHA NASEER, K.A.TRADERS, SANTHIPURAM, KODUNGALLOOR, REPRESENTED BY POWER OF ATTORNEY HOLDER SAMEER MOHAMED, AGED 35 YEARS, BUSINESS, S/O.SAYED MOHAMMED, CHALINGATHU HOUSE,P.O.MADAVANA, ATHANI, KODUNGALLUR TALUK, THRISSUR. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, KODUNGALLOOR, COMMERCIAL TAXES, KODUNGALLOOR-680 664. 2. THE DEPUTY COMMISSIONER,(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. THE INTELLIGENCE OFFICER, SQUAD III, COMMERCIAL TAXES, THRISSUR-680 004. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/07/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. P. R. RAMACHANDRA MENON, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 23667 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 29th day of July, 2010 JUDGMENT 'Penalty' was imposed upon the petitioner in respect of the course of action which, however, has been subjected to challenge in Ext.P2 appeal, pending consideration before the second respondent. It is stated that challenging the revenue recovery proceedings being pursued, in the meanwhile, the petitioner has approached this Court by filing W.P.(C) No. 15266 of 2010, whereby interference was made directing the interlocutory application for stay to be considered and disposed of making it clear that the coercive steps were to be kept in abeyance till such time. It is stated that the appeal is still pending. The case of the petitioner is that without finalizing the appeal or 'penalty', steps are being pursued by the first respondent issuing Ext.P3 notice for finalizing the 'assessment', which in turn is sought to be intercepted by this Court. 2. Heard learned Government Pleader as well. W.P.(C) No. 23667/2010 2 3. Taking note of the facts and circumstances, the second respondent is directed to consider and finalize Ext.P2 appeal, if still pending and pass final orders, in accordance with law as expeditiously as possible, at any rate within two months from the date of receipt of copy of this judgment, which of course shall be subject to satisfaction of the mandate given by this Court in W.P.(C) No. 15266 of 2010; on which event, the proceedings pursuant to Ext.P3 shall be finalized only subject to finalization of Ext.P2 appeal. The writ petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE. mn.