Being aggrieved of Ext.P1 assessment order passed by the first respondent in respect of the assessment year 2010-2011, the petitioner has filed Ext.P2 appeal, along with Ext.P3 petition for stay, which are pending consideration before the second respondent. The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, the respondents are proceeding with coercive steps, as borne by Ext.P4 notice, which hence are sought to be intercepted by this Court.
2. The learned counsel for the petitioner submits that, the petitioner is ready to satisfy 30% of the disputed liability in terms of Rule 72A of the KVAT Rules, 2005 and the prayer is to cause the appeal to be considered and finalised as expeditiously as possible.
3. Heard the learned Government Pleader as well.
4. Considering the facts and circumstances, the petitioner is W.P.(C) No.30661 of 2014 2 set at liberty to satisfy 30% of the disputed liability within 'two weeks' from the date of receipt of a copy of this judgment and the second respondent is directed to consider and pass appropriate orders on Ext.P2 appeal, in accordance with law, as expeditiously as possible, at any rate, within 'four months' thereafter. Coercive proceedings pursuant to Ext.P4 notice shall be kept in abeyance till such time.
Petitioner shall produce a copy of this judgment, along with copy of the writ petition, before the second respondent, for further steps.
The Writ Petition is disposed of.
P.R. RAMACHANDRA MENON, JUDGE sp