IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 380 of 2010(V)
1. M/S. DAESHAN TRADING (INDIA) PVT.LTD.,
... Petitioner
Vs
1. ASSISTANT COMMISSIONER (ASSESSMENT),
... Respondent
2. THE SALES TAX APPELLATE TRIBUNAL,
3. THE INSPECTING ASSISTANT COMMISSIONER,
4. STATE OF KERALA, REPRESENTED BY
For Petitioner :SRI.ANIL D. NAIR
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :06/01/2010
O R D E R
P.R.RAMACHANDRA MENON, J
-----------------------------
W.P(C) No.380 of 2010-V
------------------------------
Dated this the 6th day of January, 2010.
J U D G M E N T
Aggrieved by Ext.P1 assessment order passed by the assessing
authority, the petitioner has preferred statutory appeal before the
first appellate authority, who passed Ext.P2 order declining
interference. In such circumstances, the petitioner preferred second
appeal before the second respondent as borne by Ext.P3, along with
Ext.P4 petition for stay and also accompanied by Ext.P5 petition to
condone the delay in filing the second appeal.
2. The grievance of the petitioner is that it is without any
regard to the pendency of the said proceedings, that coercive steps
are being pursued against the petitioner as borne by Ext.P1, which
in turn is under challenge in this Writ Petition,
3. Heard the learned Government Pleader as well.
Considering the facts and circumstances, the second
respondent is directed to consider and pass appropriate orders on
Ext.P5 petition to condone the delay in filing the second appeal, as
well as in Ext.P4 petition for stay, in accordance with law, giving an
W.P(C) No.380 of 2010-V 2
opportunity to hear the petitioner as expeditiously as possible. It is
made clear that till such orders are passed on Exts.P4 and P5, all
further proceedings pursuant to Exts.P1 and P2 shall be kept in
abeyance.
The Writ Petition is disposed of accordingly.
Sd/-
P.R.RAMACHANDRA MENON
JUDGE
//True Copy//
P.A to Judge
ab