IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 15TH OCTOBER 2009 / 23RD ASWINA 1931 WP(C).No. 29123 of 2009(I) -------------------------- PETITIONER(S): --------------- NEDSTAR HOTELS PVT LTD., VIP ROAD, NEDUMBASSERY, REPRESENTED BY ITS DIRECTOR. BY ADV. SRI.T.C.SURESH MENON RESPONDENT(S): --------------- THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, MATTANCHERRY, COCHIN. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 29123 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 15th day of October, 2009 J U D G M E N T 1. Challenge in this writ petition is against Ext.P1 demand notice issued under the provisions of the Kerala Revenue Recovery Act. The petitioner is a Hotel having three star classification and the amount sought to be recovered pertains to the Tax imposed under the provision of the Kerala Tax on Luxuries Act,1976, and penalty imposed under Section 6 (3) of the said Act, for default in payment of tax. It is pointed out by the learned Government Pleader that the orders imposing tax and penalty are appealable under the statute, as per Section 7 of the said Act. 2. According to the petitioner through Ext.P3 request the petitioner had approached the respondent seeking waiver of penalty and also seeking time to clear the arrears of tax in installments, but the respondent is not considering the same. Since there is an effective statutory W.P.(C)No. 29123 of 2009 2 remedy available by way of appeal, it is not proper for this court to entertain the dispute and adjudicate upon the liability. It is for the petitioner to approach the appropriate appellate authority and to workout remedies available under the statute. 3. Having confronted with the above situation, learned counsel for the petitioner sought indulgence to allow reasonable time to file appeals against the orders impugned. I am of the opinion that a breathing time can be allowed to the petitioner to move before the appellate authority in statutory appeal and to seek appropriate interim relief. 4. Therefore the writ petition is disposed of directing the respondent to keep in abeyance further steps for recovery initiated pursuant to Ext.P1 notice for a period of two months from today, in order to facilitate the petitioner to move before the appellate authority as stated above, on condition of the petitioner depositing an amount W.P.(C)No. 29123 of 2009 3 of Rs.75,000/- (Rupees Seventy five thousand only) within a period of six weeks from today. C.K. ABDUL REHIM JUDGE shg/