IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR WEDNESDAY, THE 24TH AUGUST 2011 / 2ND BHADRA 1933 WP(C).No. 23087 of 2011(I) --------------------------------- PETITIONER: ------------------ TISSAN.J.THACHANKARY, CHAIRMAN, FORT MUNNAR HOTEL, CHINNAKANAL, IDUKKI. BY ADVS. SRI.A.A.ZIYAD RAHMAN SRI.LAL K.JOSEPH SMT.M.C.SANITHA RESPONDENTS: --------------------- 1. THE DEPUTY COMMISSIONER(APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM 682018 2. THE COMMERCIAL TAX OFFICER (WC & LT) DEPARTMENT OF COMMERCIAL TAXES), IDUKKI AT KATTAPPANA, IDUKKI DISTRICT 683031. 3. THE INTELLIGENCE OFFICE, SQUAD NO.II, COMMERCIAL TAXES, IDUKKI AT DEVIKULAM 683033. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, IDUKKI AT KATTAPANA 683 033 IDUKKI DISTRICT. 5. THE SALES TAX APPELLATE TRIBUNAL, KOTTAYAM 685051. BY GOVERNMENT PLEADER, C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23087 of 2011(I) APPENDIX EXHIBIT P1 : TRUE COPY OF THE ASSESSMENT ORDER DATED 30.05.2008. EXHIBIT P1(a) : TRUE COPY OF THE ASSESSMENT ORDER DATED 15.04.2009. EXHIBIT P1(b) : TRUE COPY OF THE ASSESSMENT ORDER DATED 15.03.2008. EXHIBIT P2 : TRUE COPY OF THE JUDGMENT DATED 05.03.2010 IN W.P.(C) NO.7220/2010. EXHIBIT P3 : TRUE COPY OF THE ORDERS DATED 06.04.2011 WHICH WERE SERVED ON THE PETITIONER ON 21.06.2011, PASSED IN APPEALS BEARING NO.STA 737/2008 (2005-2006). EXHIBIT P3(a) : TRUE COPY OF THE ORDERS DATED O6.O4.2011 WHICH WERE SERVED ON THE PETITIONER ON 21.06.2011, PASSED IN APPEALS BEARING NO.LTA 1/2009 (2006-2007-ASSESSMENT) EXHIBIT P3(b) : TRUE COPY OF THE ORDERS DATED 06.04.2011 WHICH WERE SERVED ON THE PETITIONER ON 21.06.2011, PASSED IN APPEALS BEARING NO.STA 362/2008 (2006-2007) EXHIBIT P4 : TRUE COPY OF THE APPEAL BEFORE THE 5TH RESPONDENT TRIBUNAL ON 19.08.2011 IN STA 737/2008. EXHIBIT P4(a) : TRUE COPY OF THE APPEAL BEFORE THE 5TH RESPONDENT TRIBUNAL ON 19.08.2011 IN LTA 1/2009. EXHIBIT P4(b) : TRUE COPY OF THE APPEAL BEFORE THE 5TH RESPONDENT TRIBUNAL ON 19.08.2011 IN STA 362/2008. EXHIBIT P5 : TRUE COPY OF THE AFORESAID STAY PETITIONS DATED 18.08.2011 IN STA 737/2008. EXHIBIT P5(a) : TRUE COPY OF THE AFORESAID STAY PETITIONS DATED 18.08.2011 IN LT 1/2009. EXHIBIT P5(b) : TRUE COPY OF THE AFORESAID STAY PETITIONS DATED 18.08.2011 IN STA 362/2008. EXHIBIT P6 : TRUE COPY OF THE DEMAND NOTICE DATED 21.07.2011 TO THE YEAR 2006-2007. TRUE COPY P.A. TO JUDGE. ln T.R.RAMACHANDRAN NAIR, J. ------------------------------------- W.P.(C)No.23087 Of 2011-I -------------------------------------------------- DATED THIS THE 24th DAY OF AUGUST, 2011 J U D G M E N T The petitioner is aggrieved by the assessment of luxury tax under the provisions of the Kerala Tax on Luxuries Act,1976. The respective financial years are 2005-06 and 2006-07. Penalty has been imposed for the year 2006-07. Exhibits P1, P1(a) and P1(b) are the assessment orders. Initially the petitioner filed appeal challenging the same. This Court by Exhibit P2 judgment directed the appellate authority to dispose of the delay petitions and stay petitions within one month. It is pointed out that the appeals stand dismissed as per Exhibits P3 to P3(b) and the petitioner has filed second appeals before the Sales Tax Appellate Tribunal as per Exhibit P4 series and Exhibit P5 series are the stay petitions filed. Exhibit P6 is the demand notice for the year 2006-07. 2. The learned counsel for the petitioner submitted that the recovery proposed is illegal as the petitioner has already availed the statutory remedy of filing appeals before the 5th W.P.(C)No.23087/11 -2- respondent Tribunal. 3. The learned Government Pleader opposed the interim prayer sought for by the petitioner in the Writ Petition. 4. Since the stay petitions are pending, it is upto the 5th respondent to consider and pass orders on the stay petitions and there will be a direction to the 5th respondent to consider the same within a period of six weeks from the date of receipt of a copy of this judgment. Any action for recovery in the meanwhile will be kept in abeyance on the petitioner depositing 25% of the amount demanded within two weeks. The Writ Petition is disposed of as above. Sd/-(T.R.RAMACHANDRAN NAIR, JUDGE) dsn