Being aggrieved of Exts.P6 and P6(a) orders passed by the first respondent/Commercial Tax Officer in respect of the assessment years 2010-11 and 2011-12, the petitioner has preferred Exts.P7 and P7(a) appeals along with Exts.P8 and P8(a) petitions for condonation of delay before the Assistant Commissioner (Appeals). The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, coercive steps are being pursued, which is subjected to challenge in this Writ Petition.
2. Heard the learned Government Pleader as well
3. Considering the facts and circumstances, the appellate authority is directed to consider and pass appropriate orders in Exts.P8 and P8(a) petitions for condonation of delay, after hearing the petitioner, at the earliest, at any rate, within one month from the date of receipt of a copy of this judgment. If the delay is condoned, final orders shall be passed in Exts.P7 and P7(a) appeals at the earliest, at any rate, within three months thereafter. Coercive proceedings pursuant to Exts.P6 W.P.(C)No.31628 OF 2013 2 and P6(a) shall be kept in abeyance till finalisation of the proceedings as above, subject to satisfaction of 30% of the disputed liability within two weeks. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the appellate authority for further steps.
P.R.RAMACHANDRA MENON JUDGE lk