Being aggrieved of Exts.P1 and P1(a)assessment orders in respect of the assessment year 2013-14, the petitioner has preferred Exts. P3 and P3(a) appeals along with Exts.P4 and P4 (a) petitions for stay, which are pending conideration before the second respondent/Assistant Commissioner (Appeals) and challenging Ext.P2 penalty order, the petitioner has preferred Ext.P5 Revision Petition along with Ext.P6 petition for stay before the third respondent/Deputy Commissioner(Appeals), which are pending. The petitioner is aggrieved of the coercive steps being pursued in the meanwhile, without any regard to the pendency of the above proceedings.
2. Heard the learned Government Pleader as well
3. Considering the facts and circumstances, the second and third respondents are directed to consider and pass appropriate orders on Exts.P4, P4(a) and P6 petitions for stay, in accordance with law, as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a copy of the judgment. It is made clear that till such orders are passed in W.P.(C)No.34868 OF 2014 2 the above interlocutory applications for stay, all further coercive proceedings pursuant to Exts.P1, P1(a) and P2 shall be kept in abeyance.
The Writ Petition is disposed of. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the second and third respondents for further steps.
P.R. RAMACHANDRA MENON, JUDGE.
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