IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 10TH NOVEMBER 2010 / 19TH KARTHIKA 1932 WP(C).No. 33898 of 2010(J) -------------------------- PETITIONER: ------------------- M/S.LAKSHMI HOTEL & RESORTS, KUMARAKAM NORTH, KAVANATTINKARA, KUMARAKAM, KOTTAYAM DISTRICT, REPRESENTED BY ITS PARTNER V.B.ANANDAN. BY ADVS. SRI.S.SANTHOSH KUMAR SMT.P.LISSY JOSE. RESPONDENTS: ---------------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM 691001. 2. COMMERCIAL TAX OFFICER, (L.T), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOTTAYAM. 686 001 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM 686001. BY SENIOR GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 33898 OF 2010 ------------------------------------- Dated this the 10th day of November, 2010 JUDGMENT Against Ext.P1 order of assessment completed under the provisions of the Kerala Tax on Luxuries Act, the petitioner had preferred statutory appeal as per Ext.P2 before the first respondent. It is stated that the appeal was heard on 08.11.2010, pursuant to the posting notice issued under Ext.P4, and the first respondent had taken up the matter for pronouncing orders. Grievance of the petitioner is that coercive steps of recovery is now being pursued for realizing the amount covered under Ext.P1, pursuant to Ext.P3 notice issued under Kerala Revenue Recovery Act. It is also submitted that the petitioner had already remitted an amount of Rs.1 lakh out of the demand raised under Ext.P3. Under the above circumstances, the petitioner seeks direction to restrain the recovery steps till orders are passed on Ext.P2 2 WP(C) No. 33898/2010 appeal. 2. Heard learned Government Pleader appearing on behalf of the respondents. Considering the facts and circumstances, I am of the view that the recovery steps can be kept in abeyance till orders are issued by the first respondent on Ext.P2 appeal. 3. Therefore the Writ Petition is disposed of directing the first respondent to pass orders on Ext.P2 appeal, on the basis of hearing conducted on 08.11.2008, at the earliest possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 4. Till such time orders are passed by the first respondent as directed above, further steps of recovery initiated pursuant to Ext.P3 notice shall be kept in abeyance. C.K. ABDUL REHIM JUDGE dnc