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
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WP(C) NO. 16152 OF 2010
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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
