P.V.H. Re Rolling Mills (Now Known As Quality Re Rolling Mills) vs The Commissioner of Commercial Taxes, Thiruvananthapuram - 695 001, The Deputy Commissioner (Appelas), Commercial Taxes, Kozhikode - 673 001, The Intelligence Officer (IB) - 1, Office of The Deputy Commissioner (Intelligence), Commercial Taxes, Kozhikode - 673 001 and The Sales Tax Officer (Recovery), Office of Deputy Commissioner, Commercial Taxes Department, Kozhikode - 6

P.R. Ramachandra Menon

Being aggrieved of Ext. P1 order of penalty passed by the third respondent for the assessment year 2005 - ''06, the petitioner has preferred Ext. P2 appeal, along with Ext. P3 petition for stay, which are pending consideration before the second respondent. The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, the respondents are proceeding with coercive steps, as borne by Ext. P4, which hence is sought to be intercepted by this Court. Heard the learned Government Pleader as well.

Considering the facts and circumstances, the second respondent is directed to pass appropriate orders on Ext. P3 petition for stay, in accordance with law, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Coercive proceedings pursuant to Ext. P4 shall be kept in abeyance till such time.

The petitioner shall produce a copy of this judgment along with a copy of the writ petition before the 2nd respondent for the further steps.

The Writ Petition is disposed of as above.