IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 22ND JUNE 2010 / 1ST ASHADHA 1932 WP(C).No. 19326 of 2010(M) -------------------------- PETITIONER: --------------- KERALEEYAM AYURVEDIC RESORT, A UNIT OF SD PHARMACY PVT.LTD., HAVING ITS REGISTERED OFFICE AT DHANWANTHARI BHAVAN, ALAPPUZHA- 688011, REPRESENTED BY ITS MANAGING DIRECTOR, MR.K.RAMESH. BY ADV. MR. ANIL D. NAIR RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, (LUXURY TAX), COMMERCIAL OFFICE, ALAPPUZHA. 2. THE SALES TAX APPELLATE TRIBUNAL, KOTTAYAM. 3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), AMBALAPUZHA TALUK. 4. STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM. BY SENIOR GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 19326 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 22nd day of June, 2010 JUDGMENT The petitioner is aggrieved of the recovery proceedings being pursued under the Kerala Revenue Recovery Act, as borne by Exts.P20 and P21, notwithstanding the pendency of Exts. P8 to P13 statutory appeals along with Exts. P14 to P19 petitions for stay, which have been preferred challenging the orders imposing penalty as well as fixation of tax liability for the assessment years 2002-'03, 2003'04, 2004-'05. 2. The learned counsel for the petitioner submits that, in respect of similar proceedings pertaining to the assessment years 2005-'06, 2006-'07 and 2007-'08, the petitioner had approached this Court earlier by filing WP(C) 8015 of 2010, which led to Ext. P22 judgment, whereby the appeal proceedings were directed to be finalized, granting interim stay, subject to the condition that 50% of the tax liability was cleared, furnishing security for the balance amount. The learned counsel for the petitioner seeks for similar course to be pursued in this case as well. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the second respondent is directed to consider and finalize Ext.P8 to P13 appeals in accordance with law, as expeditiously as possible, at any rate, within 3 W.P. (C) No. 19326 of 2010 : 2 : months from the date receipt of a copy of this judgment. It is made clear that, the recovery proceedings pursuant to Exts.P20 and 21 shall be kept in abeyance on condition that the petitioner satisfies 50% of the disputed tax liability in respect of the assessment years in question and furnishes security for the balance amount, including penalty forming the subject matter of challenge in the concerned appeal, within a period of two weeks from the date of receipt of a copy of this judgment. The Writ Petition is disposed of. P. R. RAMACHANDRA MENON, JUDGE kmd