Being aggrieved of Ext.P3 assessment order dated 24.07.2014 in respect of the period October, 2009 passed by the second respondent/Commercial Tax Officer, the petitioner has preferred Ext. P4 appeal along with petition for stay (which is not form part of the records), before the third respondent/Deputy Commissioner, which are pending consideration. 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 Exts. P5 and P6, which are subjected to challenge in this Writ Petition.
2. Heard the learned Government Pleader as well
3. Considering the facts and circumstances, the third respondent/Deputy Commissioner is directed to consider and pass appropriate orders in the petition for stay, if any, 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 the interlocutory application for stay, all further coercive W.P.(C)No.33870 OF 2014 2 proceedings pursuant to Ext.P5 and P6 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 third respondent/Deputy Commissioner for further steps.
P.R.RAMACHANDRA MENON JUDGE lk