Hotel Indraprastha vs The Commercial Tax Officer(Lt) on 23 October, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 30118 of 2009(H)


1. HOTEL INDRAPRASTHA,
                      ...  Petitioner

                        Vs



1. THE COMMERCIAL TAX OFFICER(LT),
                       ...       Respondent

2. THE DEPUTY COMMISSIONER(APPEALS),

3. THE INSPECTING ASSISTANT COMMISSIONER,

4. THE STATE OF KERALA,

                For Petitioner  :SRI.ANIL D. NAIR

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.K.ABDUL REHIM

 Dated :23/10/2009

 O R D E R
                    C.K.ABDUL REHIM, J.

                    ------------------------------
                   W.P.(C).No.30118 OF 2009
                    ------------------------------

           Dated this the 23rd day of October, 2009


                        J U D G M E N T

———————-

1. Against Ext.P4 order imposing penalty under Section

17A of the Kerala Tax on Luxuries Act, 1976, for the years 2003-

04, 2004-05 and 2005-06, the petitioner had preferred appeals

before the 2nd respondent, as evidenced by Ext.P5, P6 and P7.

Along with the appeals, the petitioner had also filed stay

petitions as per Ext.P10, P11 and P12. It is submitted that the

appeals as well as the stay petitions are pending consideration

and disposal before the 2nd respondent. In the meanwhile Ext.P4

order is revised as per Ext.P9. But without taking into

consideration of the pendency of the appeals, steps for

realisation of the amount of penalty have been initiated pursuant

to Ex.P13, P14 and P15 notices. Hence the petitioner is seeking

direction for early disposal of the appeals, and to stay the

collection of the amounts in dispute till then.

2. Heard, counsel for the petitioner and Government

Pleader appearing for the respondents. Having considered facts

and circumstances of the case, I am of the opinion that the writ

petition can be disposed of directing the appellate authority to

W.P.(C).30118/09-H 2

consider and pass orders on appeals and stay petitions.

3. The 2nd respondent is directed to take up Ext.P10 to

P12 stay petitions and to pass orders on the same, after affording

an opportunity of hearing to the petitioner, as early as possible,

at any rate, within a period of one month from the date of receipt

of a copy of this judgment. The respondents are directed to

restrain from realising the amounts covered under Ext.P4 which

stands revised under Ext.P9, till the 2nd respondent disposes the

stay petitions as directed above.

4. The 2nd respondent is also directed to take effective

steps for disposal of the appeals at the earliest.

C.K.ABDUL REHIM, JUDGE.

okb