IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 30276 of 2009(D)
1. M/S.HOTEL DIANA,
... Petitioner
Vs
1. COMMERCIAL TAX OFFICER (LUXURY TAX),
... Respondent
2. DEPUTY COMMISSIONER (APPEALS)
3. INSPECTING ASST.COMMISSIONER
For Petitioner :SRI.HARISANKAR V. MENON
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :26/10/2009
O R D E R
C.K. ABDUL REHIM, J
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W.P.(C)No. 30276 of 2009
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Dated this the 26th day of October, 2009
J U D G M E N T
1. By virtue of Ext.P1 &P2 order of assessments,
luxury tax as well as penalty were imposed on the
petitioner, for the years 2004-05 & 2005-06, under the
provisions of Kerala Tax on Luxuries Act, 1976. Aggrieved
by the said orders the petitioner had preferred appeals as
evidenced by Exts.P3 to P6 before the 2nd respondent.
Along with the appeals the petitioner had also filed Ext.P7
to P10 applications seeking stay of recovery of the disputed
amount of tax till the disposal of the appeal. It is submitted
that the appeals and stay petitions are pending
consideration and disposal before the 2nd respondent.
Complaint of the petitioner is that without taking into
consideration of pendency of the appeals, steps are now
been initiated for recovery of the amounts, as evidenced by
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Exts.P-11 & P-12 demand notices issued under the
provisions of the Revenue Recovery Act. Hence the
petitioner is seeking direction for early disposal of the
appeals and to keep in abeyance recovery steps till then.
2. Heard learned 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 have an early disposal of
the appeals and the stay petitions as well.
3. The 2nd respondent is directed to consider and
pass orders on Ext.P7 to P10 stay petitions 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 copy of this judgment.
4. The respondents are directed to keep in abeyance
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realization of amounts covered under Exts.P1 & P2 till
orders are passed on the stay petitions as directed above.
The 2nd respondent is also directed to take steps for an early
disposal of the appeals.
C.K. ABDUL REHIM
JUDGE
shg/