IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 11TH AUGUST 2008 / 20TH SRAVANA 1930 WP(C).No. 24161 of 2008(B) -------------------------- PETITIONER: ------------ EXCLUSIVE CLUB, CIVIL STATION, KOZHIKODE, REP. BY ITS SECRETARY MR. GANESH BHAT. BY ADV. SRI.S.ANANTHAKRISHNAN SRI.SHYAM PADMAN SRI.N.K.SUBRAMANIAN RESPONDENTS: ------------- 1. THE INTELLIGENCE OFFICER (IB) II, OFFICE OF THE DEPUTY COMMISSIONER (INT), COMMERCIAL TAXES DEPARTMENT, KOZHIKODE. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 3. THE DEPUTY TAHSILDAR (RR), KOZHIKODE. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 24161 OF 2008 B ```````````````````````````````````````````````````` Dated this the 11th day of August, 2008 J U D G M E N T Prayer in the writ petition is to direct the 2nd respondent to hear and dispose of Exts.P2 to P4 expeditiously and to stay all recovery proceedings pursuant to Exts.P1 and P5 till disposal of the appeal. By Ext.P1, petitioner stands imposed a penalty of Rs.86,500/- under the Kerala Luxury Tax Act, 1976. Petitioner has filed Ext.P2 appeal along with Ext.P3 application for early hearing and Ext.P4 application seeking stay of collection of penalty. In the meantime, the petitioner faced with Ext.P5 revenue recovery notice. 2. I heard learned Government Pleader also. Writ petition is disposed of directing the 2nd respondent to consider and take a decision on Ext.P4 stay petition in accordance with law within three weeks from the date of receipt of a copy of this judgment. Learned counsel for the petitioner submits that WPC.24161/08 : 2 : this is a case where penalty cannot be imposed and that the petitioner is disputing the liability to take out registration itself and pay tax. The appellate authority will consider the contentions raised by the party and pass a reasoned order as required under law. Till such decision is taken, Ext.P5 will not be enforced. Petitioner will produce a copy of this judgment before the 2nd respondent as soon as it is received. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE