IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 14651 of 2010(F)
1. ISLAND HOTEL MAHARAJ LIMITED
... Petitioner
Vs
1. THE STATE OF KERALA REP.BY THE
... Respondent
2. LUXURY TAX OFFICER,COMMERCIAL TAXES,
3. DEPUTY COMMISSIONER OF COMMERCIAL
4. INSPECTING ASSISTANT COMMISSIONER
5. THE KERALA AGRICULTURAL INCOME TAX
For Petitioner :SRI.E.K.NANDAKUMAR
For Respondent : No Appearance
The Hon'ble MR. Justice C.T.RAVIKUMAR
Dated :11/05/2010
O R D E R
C.T.RAVIKUMAR, J.
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W.P.(C).No.14651 of 2010
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Dated this the 11th day of May, 2010
JUDGMENT
The petitioner is an assessee on the rolls of the second
respondent. The grievance of the petitioner is against the
final assessment made for the years 2005-2006 and 2006-2007
as per Exts.P1 and P2. In fact, aggrieved by the said
assessment orders the petitioner has preferred statutory
appeals. However, recovery steps were initiated in the
meanwhile and thereupon petitioner had to approach this
Court by filing W.P.(C)No.3604 of 2010. The same was
disposed of by Ext.P3 judgment. In terms of the directions in
Ext.P3 judgment, Ext.P4 order was passed in the appeals.
Exts.P6 and P8 are the modified orders. Aggrieved by Exts.P6
and P8 orders the petitioner has preferred Exts.P9 and P10
appeals before the fifth respondent. The petitioner
apprehends coercive steps during the pendancy of Exts.P9 and
P10 appeals as has been done earlier. It is in these
circumstances that the Writ Petition has been filed.
Admittedly Exts.P9 and P10 appeals are pending before
the fifth respondent. Exts.P13 and P14 are the stay petitions
W.P.(C).No.14651/2010
: 2 :
moved in the said appeals. The fifth respondent is competent
to pass orders on Exts.P13 and P14. Therefore without
making any observation regarding the merits of the
contentions, this writ petition is disposed of with a direction to
the fifth respondent to consider and pass orders on Exts.P13
and P14 within a period of one month from today. Till such
orders are passed on Exts.P13 and P14 no coercive steps shall
be taken by the respondent based on the aforesaid assessment
orders.
C.T.RAVIKUMAR, JUDGE
skj