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Judgment
C.S.Dias, J
The writ petition is filed to direct the second respondent to consider and dispose of Ext P2 appeal, Ext P3 stay petition and Ext P4 delay petition, within a time period to be fixed by this Court and until such time, to defer further proceedings pursuant to Ext P1 assessment order.
The petitioner’s case is that, aggrieved by Ext P1 assessment order, the petitioner has preferred Ext P2 appeal, Ext P3 stay petition and Ext P4 delay petition before the second respondent. The petitioner is apprehensive that during the pendency of Exts P2 to P4, the respondents may enforce Ext P1 assessment order. Hence, the writ petition.
Heard; Sri. Harisankar V. Menon, the learned counsel appearing for the petitioner and Sri. C. Ajith Kumar, the learned standing counsel appearing for the respondents.
Having considered the pleadings and materials on record and taking note of the fact that Exts P2 to P4 are pending consideration before the second respondent, I deem it appropriate to dispose of the writ petition in the following manner:
Resultantly, I order the writ petition as follows:
(i) The second respondent is directed to consider and dispose of Ext P4 delay petition, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of this judgment, after affording the petitioner an opportunity of being heard.
(ii) If the second respondent condones the delay, he shall also simultaneously consider and dispose of Ext P3 stay petition, in accordance with law, after affording the petitioner an opportunity of being heard.
(iii) Needless to mention, if the second respondent proposes to pass any conditional order of stay, he shall state reasons for the same.
(iv) Until such time orders are passed on Exts P3 & P4, all further proceedings pursuant to Ext P1 assessment order shall stand deferred.
