IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 14784 of 2007(I)
1. VYSHAK INTERNATIONAL HOTEL (P) LTD.,
... Petitioner
Vs
1. DEPUTY COMMISSIONER (APPEALS),
... Respondent
2. DEPUTY COMMISSIONER (APPEALS),
3. COMMERCIAL TAX OFFICER,PAYYANNUR.
For Petitioner :SRI.G. MOHAN
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :17/12/2010
O R D E R
P.R. RAMACHANDRA MENON J.
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W.P (C) No. 14784 OF 2007
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Dated, this the 17th day of December, 2010
JUDGMENT
The petitioner has approached this Court seeking for a direction to
consider and finalize the statutory appeals preferred against the
assessment orders in respect of the concerned assessment years. It was
stated that the petitioner was constrained to approach this Court because
of the coercive proceedings being pursued under the relevant provisions of
the Kerala Revenue Recovery Act, notwithstanding the pendency of the
above appeals and interlocutory applications for stay.
2. When the matter came up for consideration before this Court on
25th May, 2007, the matter was admitted and a detailed interim order was
passed, wherein some wider directions were also given including as to the
necessity to amend the Statute, particularly the Abkari Act and the Rules,
so as to incorporate necessary provisions to cancel the licence, if any
Sales tax due was there, observing that, the revenue, whether it be by way
of Sales tax or by way of Abkari arrears was equally important for the
State. The coercive proceedings were also intercepted for a period of six
weeks, on condition that, the petitioner satisfied 50 % of the entire tax
liability and 25 % of the penalty within three weeks.
W.P. (C) No. 14784 of 2007
2
3. Being aggrieved of the said interim order, the matter was taken up
in appeal by the petitioner, by filing W.A. No. 1345 of 2007, which was
disposed of as per judgment dated 11.06.2007. The Division Bench
observed that, the observations made by the learned Single Judge in the
interim order were not at all warranted for granting or refusing the prayers
sought for in the Writ Petition. The Writ Appeal was disposed of with the
following directions:
“(1) The order passed by the learned Single Judge is set aside.
(2) A direction is given to the Appellate Authority and the
Revisional Authority to consider and dispose of the appeals and
revisions for the period December, 2005 and January 2006, said
to be pending before them as early as possible, at any rate within
three months from the date of receipt of a copy of this order and
while doing so, the Appellate Authority and the Revisional
Authority shall not be influenced by any of the observations made
by the learned Single Judge. Ordered accordingly.”
4. In view of the directions given by the Division Bench as above, the
prayers sought for by the petitioner stand substantially satisfied. Nothing
further remains to be considered. In the said circumstances, no furthers
orders are required to be passed in the Writ Petition and it is closed
accordingly.
P. R. RAMACHANDRA MENON, JUDGE
kmd
