Being aggrieved of Exts.P1 series assessment orders in respect of the period April 2014-15 to June, 2014-15, the petitioner has preferred Exts. P2 series appeals along with Exts.P3 series petitions for condonation of delay and Exts.P4 series petitions for stay, which are pending consideration before the third respondent/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 as borne by Ext. P5, which is subjected to challenge in this Writ Petition.
2. Heard the learned Government Pleader as well
3. Considering the facts and circumstances, the third respondent/Assistant Commissioner (Appeals) is directed to consider and pass appropriate orders on Exts.P3 series petitions for condonation of delay and Exts.P4 series 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.30806 OF 2014 2 Exts.P3 and P4 series petitions, all further coercive proceedings pursuant to Ext.P5 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 respondent/Deputy Commissioner for further steps.
P.R.RAMACHANDRA MENON JUDGE lk