{"id":37082,"date":"2010-12-17T00:00:00","date_gmt":"2010-12-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/vyshak-international-hotel-p-vs-deputy-commissioner-appeals-on-17-december-2010"},"modified":"2017-09-13T18:06:01","modified_gmt":"2017-09-13T12:36:01","slug":"vyshak-international-hotel-p-vs-deputy-commissioner-appeals-on-17-december-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/vyshak-international-hotel-p-vs-deputy-commissioner-appeals-on-17-december-2010","title":{"rendered":"Vyshak International Hotel (P) &#8230; vs Deputy Commissioner (Appeals) on 17 December, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Vyshak International Hotel (P) &#8230; vs Deputy Commissioner (Appeals) on 17 December, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 14784 of 2007(I)\n\n\n1. VYSHAK INTERNATIONAL HOTEL (P) LTD.,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. DEPUTY COMMISSIONER (APPEALS),\n                       ...       Respondent\n\n2. DEPUTY COMMISSIONER (APPEALS),\n\n3. COMMERCIAL TAX OFFICER,PAYYANNUR.\n\n                For Petitioner  :SRI.G. MOHAN\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :17\/12\/2010\n\n O R D E R\n                    P.R. RAMACHANDRA MENON J.\n                       ~~~~~~~~~~~~~~~~~~~~~~~\n                       W.P (C) No. 14784 OF 2007\n                       ~~~~~~~~~~~~~~~~~~~~~~~\n               Dated, this the 17th day of December, 2010\n\n                                JUDGMENT\n<\/pre>\n<p>        The petitioner has approached this Court seeking for a direction to<\/p>\n<p>consider and finalize the statutory appeals preferred against the<\/p>\n<p>assessment orders in respect of the concerned assessment years. It was<\/p>\n<p>stated that the petitioner was constrained to approach this Court because<\/p>\n<p>of the coercive proceedings being pursued under the relevant provisions of<\/p>\n<p>the Kerala Revenue Recovery Act, notwithstanding the pendency of the<\/p>\n<p>above appeals and interlocutory applications for stay.<\/p>\n<p>        2. When the matter came up for consideration before this Court on<\/p>\n<p>25th May, 2007, the matter was admitted and a detailed interim order was<\/p>\n<p>passed, wherein some wider directions were also given including as to the<\/p>\n<p>necessity to amend the Statute, particularly the Abkari Act and the Rules,<\/p>\n<p>so as to incorporate necessary provisions to cancel the licence, if any<\/p>\n<p>Sales tax due was there, observing that, the revenue, whether it be by way<\/p>\n<p>of Sales tax or by way of Abkari arrears was equally important for the<\/p>\n<p>State. The coercive proceedings were also intercepted for a period of six<\/p>\n<p>weeks, on condition that, the petitioner satisfied 50 % of the entire tax<\/p>\n<p>liability and 25 % of the penalty within three weeks.<\/p>\n<p>W.P. (C) No. 14784 of 2007<br \/>\n<span class=\"hidden_text\">                                       2<\/span><\/p>\n<p>      3. Being aggrieved of the said interim order, the matter was taken up<\/p>\n<p>in appeal by the petitioner, by filing W.A. No. 1345 of 2007, which was<\/p>\n<p>disposed of as     per judgment dated 11.06.2007.          The Division Bench<\/p>\n<p>observed that, the observations made by the learned Single Judge in the<\/p>\n<p>interim order were not at all warranted for granting or refusing the prayers<\/p>\n<p>sought for in the Writ Petition. The Writ Appeal was disposed of with the<\/p>\n<p>following directions:\n<\/p>\n<blockquote><p>         &#8220;(1) The order passed by the learned Single Judge is set aside.<\/p>\n<p>         (2)   A direction is given to the Appellate Authority and the<\/p>\n<p>         Revisional Authority to consider and dispose of the appeals and<\/p>\n<p>         revisions for the period December, 2005 and January 2006, said<\/p>\n<p>         to be pending before them as early as possible, at any rate within<\/p>\n<p>         three months from the date of receipt of a copy of this order and<\/p>\n<p>         while doing so, the Appellate Authority and the Revisional<\/p>\n<p>         Authority shall not be influenced by any of the observations made<\/p>\n<p>         by the learned Single Judge. Ordered accordingly.&#8221;<\/p><\/blockquote>\n<p>      4. In view of the directions given by the Division Bench as above, the<\/p>\n<p>prayers sought for by the petitioner stand substantially satisfied. Nothing<\/p>\n<p>further remains to be considered. In the said circumstances, no furthers<\/p>\n<p>orders are required to be passed in the Writ Petition and it is closed<\/p>\n<p>accordingly.\n<\/p>\n<\/p>\n<p>                                     P. R. RAMACHANDRA MENON, JUDGE<br \/>\nkmd<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Vyshak International Hotel (P) &#8230; vs Deputy Commissioner (Appeals) on 17 December, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 14784 of 2007(I) 1. VYSHAK INTERNATIONAL HOTEL (P) LTD., &#8230; Petitioner Vs 1. DEPUTY COMMISSIONER (APPEALS), &#8230; Respondent 2. DEPUTY COMMISSIONER (APPEALS), 3. COMMERCIAL TAX OFFICER,PAYYANNUR. For Petitioner :SRI.G. MOHAN [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-37082","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vyshak International Hotel (P) ... vs Deputy Commissioner (Appeals) on 17 December, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/vyshak-international-hotel-p-vs-deputy-commissioner-appeals-on-17-december-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vyshak International Hotel (P) ... vs Deputy Commissioner (Appeals) on 17 December, 2010 - Free Judgements of Supreme Court &amp; 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