Being aggrieved of Ext.P1 assessment order in respect of the assessment year 2013-14, the petitioner has preferred Ext. P2 appeal along with Ext.P3 petition for stay, which are pending consideration before the second 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. P4, which is subjected to challenge in this Writ Petition.
2. Heard the learned Government Pleader as well
3. Considering the facts and circumstances, the second respondent/Assistant Commissioner(Appeals) is directed to consider and pass appropriate orders on Ext.P3 petition 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 Ext.P3 interlocutory application for stay, all further coercive proceedings pursuant to Ext.P4 shall be kept in abeyance.
The Writ Petition is disposed of. The petitioner shall W.P.(C)No.28774 OF 2014 2 produce a copy of the judgment along with a copy of the writ petition before the second respondent/Assistant Commissioner (Appeals) for further steps.
P.R.RAMACHANDRA MENON JUDGE lk