IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 27TH OCTOBER 2010 / 5TH KARTHIKA 1932 WP(C).No. 32539 of 2010(N) --------------------------------------- PETITIONER(S): ------------------------ ST.THOMAS CHURCH , ARANATTUKARA THRISSUR DISTRICT, REP BY ITS VICAT REC FR. ITTACHAN KURISSERY. BY ADVS. SRI.TONY CHACKO SRI.K.I.SAGEER RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER (LUXURY TAX) DEPARTMENT OF COMMERCIAL TAXES SIVASAKTHI BUILDING, ROUND NORTH,THRISSUR -1 2. THE DEPUTY COMMISSIONER (APPEAL) ERNAKULAM KOCHI-15 3. THE DEPUTY TAHASILDAR (RR) THRISSUR -20 4. THE VILLAGE OFFICER, ARANATTUKARA, THRISSUR.20. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.32539 of 2010 ------------------------------------------- Dated this the 27th day of October, 2010 J U D G M E N T ---------------------- Aggrieved by Ext.P1, P1(a) and P1(b) orders of assessments issued under the provisions of Kerala Tax on Luxuries Act, 1976, the petitioner had preferred appeals before the 2nd respondent as evidenced from Ext.P3, P3(a) and P3(b). It is submitted that stay petitions were also filed along with the above said appeals. Grievance of the petitioner is that without considering pendency of the appeals and the stay petitions, recovery steps has now been initiated pursuant to Ext.P4 series notices. Hence the petitioner seeks direction for an early disposal of the appeals and till then to restrain the recovery steps. 2. Considering the fact that statutory appeals and interim applications are pending before the appellate authority, I am of the view that the writ W.P.(C).32539/10-N -2- petition can be disposed of on issuing directions to that authority to expedite the matter. 3. The 2nd respondent is directed to consider and pass orders on the stay petitions filed along with Ext.P3, P3 (a) and P3(b) appeals, after affording an opportunity of hearing to the petitioner, as early as 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 2nd respondent as directed above, recovery of amounts covered under Ext.P1, P1(a) and P1(b) orders which are initiated pursuant to Ext.P4 series notices, shall be kept in abeyance. Petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, JUDGE. okb