Being aggrieved of Exts. P1 to P3 assessment orders passed by the second respondent, the petitioner preferred appeals before the Deputy Commissioner (Appeals) Kottayam, which were dismissed as per Exts. P4 and P5. Hence the petitioner has preferred Exts. P6 to P8 second appeals before the Appellate Tribunal, Kottayam along with Exts. P11 to P13 stay petitions which are pending consideration. Without any regard to the pendency of above proceedings, the second respondent initiated coercive steps to collect the balance demanded as per Exts.P1 to P3, which hence is under challenge, seeking for immediate interference of this Court.
2. Heard the learned Government Pleader as well.
3. Considering the facts and circumstances, the Appellate Tribunal, Kottayam is directed to consider and pass appropriate orders on Exts.P11 to P13 petitions for stay, in accordance with law, as expeditiously as possible, at any rate, within 'six weeks'
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from the date of receipt of a copy of this judgment. Coercive proceedings, if any, pursuant to Exts.P1 to P3 shall be kept in abeyance till such time.
The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the concerned Tribunal for further steps. The writ petition is disposed of as above.
P.R. RAMACHANDRA MENON, JUDGE.
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