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M/S.Ambady’S Palmgrove Club vs The Commercial Tax Officer(R) … on 26 May, 2010

Kerala High Court
M/S.Ambady’S Palmgrove Club vs The Commercial Tax Officer(R) … on 26 May, 2010
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 16152 of 2010(T)


1. M/S.AMBADY'S PALMGROVE CLUB
                      ...  Petitioner

                        Vs



1. THE COMMERCIAL TAX OFFICER(R) OFFICE OF
                       ...       Respondent

2. THE DEPUTY COMMISSIONER (APPEALS)

3. THE COMMERCIAL TAX OFFICER (REVENUE

4. STATE OF KERALA, REPRESENTED BY ITS

                For Petitioner  :SRI.ANIL D. NAIR

                For Respondent  : No Appearance

The Hon'ble MR. Justice P.R.RAMACHANDRA MENON

 Dated :26/05/2010

 O R D E R
                 P.R.RAMACHANDRA MENON, J
                    --------------------------------------------
                      WP(C) NO. 16152 OF 2010
                    --------------------------------------------
              Dated this the 26th day of May, 2010

                                JUDGMENT

Being aggrieved of Ext.P1 order passed by the 1st respondent

imposing the liability to pay tax under the Kerala Luxury Tax Act, the

petitioner has already filed Ext.P2 appeal, along with Ext.P3 petition for

stay, which are stated as pending consideration before the 2nd respondent.

The grievance of the petitioner is that, without any regard to the pendency

of the said proceedings, the 3rd respondent has issued Ext.P4 notice

under the Kerala Revenue Recovery Act; which hence is under challenge.

2. Heard the learned Government Pleader as well.

3. Considering the facts and circumstances, the 2nd respondent

is directed to consider and 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. It is

made clear that, till such orders are passed on Ext.P3, all further coercive

proceedings pursuant to Ext.P4 shall be kept in abeyance.

The Writ Petition is disposed of accordingly.

P.R.RAMACHANDRA MENON
JUDGE
dnc

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