{"id":48616,"date":"2009-10-23T00:00:00","date_gmt":"2009-10-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/hotel-indraprastha-vs-the-commercial-tax-officerlt-on-23-october-2009"},"modified":"2015-01-12T10:06:10","modified_gmt":"2015-01-12T04:36:10","slug":"hotel-indraprastha-vs-the-commercial-tax-officerlt-on-23-october-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/hotel-indraprastha-vs-the-commercial-tax-officerlt-on-23-october-2009","title":{"rendered":"Hotel Indraprastha vs The Commercial Tax Officer(Lt) on 23 October, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Hotel Indraprastha vs The Commercial Tax Officer(Lt) on 23 October, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 30118 of 2009(H)\n\n\n1. HOTEL INDRAPRASTHA,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE COMMERCIAL TAX OFFICER(LT),\n                       ...       Respondent\n\n2. THE DEPUTY COMMISSIONER(APPEALS),\n\n3. THE INSPECTING ASSISTANT COMMISSIONER,\n\n4. THE STATE OF KERALA,\n\n                For Petitioner  :SRI.ANIL D. NAIR\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.K.ABDUL REHIM\n\n Dated :23\/10\/2009\n\n O R D E R\n                    C.K.ABDUL REHIM, J.\n\n                    ------------------------------\n                   W.P.(C).No.30118 OF 2009\n                    ------------------------------\n\n           Dated this the 23rd day of October, 2009\n\n\n                        J U D G M E N T\n<\/pre>\n<p>                        &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p>      1.   Against Ext.P4 order imposing penalty under Section<\/p>\n<p>17A of the Kerala Tax on Luxuries Act, 1976, for the years 2003-<\/p>\n<p>04, 2004-05 and 2005-06, the petitioner had preferred appeals<\/p>\n<p>before the 2nd respondent, as evidenced by Ext.P5, P6 and P7.<\/p>\n<p>Along with the appeals, the petitioner had also filed stay<\/p>\n<p>petitions as per Ext.P10, P11 and P12. It is submitted that the<\/p>\n<p>appeals as well as the stay petitions are pending consideration<\/p>\n<p>and disposal before the 2nd respondent. In the meanwhile Ext.P4<\/p>\n<p>order is revised as per Ext.P9.           But without taking into<\/p>\n<p>consideration of the pendency of the appeals, steps for<\/p>\n<p>realisation of the amount of penalty have been initiated pursuant<\/p>\n<p>to Ex.P13, P14 and P15 notices. Hence the petitioner is seeking<\/p>\n<p>direction for early disposal of the appeals, and to stay the<\/p>\n<p>collection of the amounts in dispute till then.<\/p>\n<p>      2.   Heard, counsel for the petitioner and Government<\/p>\n<p>Pleader appearing for the respondents. Having considered facts<\/p>\n<p>and circumstances of the case, I am of the opinion that the writ<\/p>\n<p>petition can be disposed of directing the appellate authority to<\/p>\n<p><span class=\"hidden_text\">W.P.(C).30118\/09-H               2<\/span><\/p>\n<p>consider and pass orders on appeals and stay petitions.<\/p>\n<p>     3.     The 2nd respondent is directed to take up Ext.P10 to<\/p>\n<p>P12 stay petitions and to pass orders on the same, after affording<\/p>\n<p>an opportunity of hearing to the petitioner, as early as possible,<\/p>\n<p>at any rate, within a period of one month from the date of receipt<\/p>\n<p>of a copy of this judgment. The respondents are directed to<\/p>\n<p>restrain from realising the amounts covered under Ext.P4 which<\/p>\n<p>stands revised under Ext.P9, till the 2nd respondent disposes the<\/p>\n<p>stay petitions as directed above.\n<\/p>\n<p>     4.     The 2nd respondent is also directed to take effective<\/p>\n<p>steps for disposal of the appeals at the earliest.<\/p>\n<p>                                 C.K.ABDUL REHIM, JUDGE.\n<\/p>\n<p>okb<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Hotel Indraprastha vs The Commercial Tax Officer(Lt) on 23 October, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 30118 of 2009(H) 1. HOTEL INDRAPRASTHA, &#8230; Petitioner Vs 1. THE COMMERCIAL TAX OFFICER(LT), &#8230; Respondent 2. THE DEPUTY COMMISSIONER(APPEALS), 3. THE INSPECTING ASSISTANT COMMISSIONER, 4. THE STATE OF KERALA, For Petitioner [&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-48616","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hotel Indraprastha vs The Commercial Tax Officer(Lt) on 23 October, 2009 - 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\/hotel-indraprastha-vs-the-commercial-tax-officerlt-on-23-october-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hotel Indraprastha vs The Commercial Tax Officer(Lt) on 23 October, 2009 - Free Judgements of Supreme Court &amp; 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