IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 413 of 2010(B)
1. M/S.PREETHY COCONUT PRODUCTS,
... Petitioner
Vs
1. STATE OF KERALA, REP. BY SECRETARY,
... Respondent
2. COMMERCIAL TAX OFFICER,
3. THE DEPUTY COMMISSIONER (APPEALS),
4. THE INSPECTING ASSISTANT COMMISSIONER,
For Petitioner :SRI.R.SUDHAKARA MENON
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :07/01/2010
O R D E R
P.R. RAMACHANDRA MENON, J.
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W.P.(C) No. 413 OF 2010
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Dated this the 7th January , 2010
J U D G M E N T
Aggrieved by Ext.P1 assessment order, the petitioner has
approached the third respondent/appellate authority by filing
Ext.P4 (a) memorandum of appeal with Ext.P4(b) petition for
early posting and P4(c) petition for stay. Similar proceedings
have also been filed before the very same respondent in respect
of Ext.P6 assessment order for the subsequent year 2007-08 as
borne by Ext.P8 series. The grievance against Ext.P2
assessment order under CST Act in respect of 2006-07 has been
sought to be remedied by filing Ext.P3 petition, which is
pending consideration before the second respondent for rectifying
the errors/mistakes. The learned Counsel for the petitioner
submits that it is without any regard to the pendency of the
proceedings that the 4th respondent has issued Ext. P10(a) and
(b) demand notices , which hence are sought to be intercepted
by this Court.
2. Heard the learned Government Pleader as well.
3. After considering the facts and circumstances, the Writ
W.P.(C) No. 413 OF 2010
2
Petition is disposed of directing the second respondent to
consider and pass appropriate orders on Ext.P3 and the third
respondent to consider and pass appropriate orders on Ext.P4
series and P8 series of proceedings filed before him in
accordance with law, after giving an opportunity of hearing to the
petitioner, as expeditiously as possible. It is made clear that till
such appropriate orders are passed on Ext.P4(c) and P8(c)
petitions for stay and also on Ext.P3 petition for rectification of
errors filed before the second respondent, all further coercive
proceedings pursuant to Exts.P10(a) and (b) shall be kept in
abeyance.
P.R. RAMACHANDRA MENON,
JUDGE.
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