IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 13TH AUGUST 2010 / 22ND SRAVANA 1932 WP(C).No. 25434 of 2010(D) -------------------------- PETITIONER(S): --------------- K.PRASAD, PROPRIETOR, M/S.HOTEL VYSHAKH INTERNATIONAL, GURUVAYOOR P.O., THRISSUR DISTRICT, REP. BY POWER OF ATTORNEY HOLDER MRS.LALITHAMBIKA PRASAD. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, (LUXURY TAX), COMMERCIAL TAXES, SIVA SHAKTHI BUILDING, ROUND NORTH, THRISSUR-680 001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, IRINJALAKUDA, THRISSUR-680 121. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 25434 of 2010-D ---------------------------- Dated this the 13th day of August, 2010. J U D G M E N T Challenging Ext.P1 and P1(a) assessment orders passed by the first respondent for the assessment years 2007-08 and 2008-09, the petitioner has filed Ext.P2 and P2(a) appeals, along with Exts.P3 and P3(a) petitions for stay, which are pending consideration before the second respondent. 2. The grievance of the petitioner is that, without any regard to the pendency of the said proceedings, the respondents have initiated coercive proceedings, which in turn is under challenge in this Writ Petition. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Exts.P3 and P3(a) petitions for stay, in accordance with law, as expeditiously as possible, at any rate within 'one month' from the date of receipt of a copy of this judgment. It is made clear that, till appropriate orders are passed on the petitions for stay, all further coercive proceedings shall be kept in abeyance. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab