IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 16TH JUNE 2011 / 26TH JYAISHTA 1933 WP(C).No. 14626 of 2011(C) -------------------------- PETITIONER ------------------- M/S.KENTON LEISURE SERVICES (P) LTD ATTINKUZHY, KAZHAKUTTAM, THIRUVANANTHAPURAM 695582 REPRESENTED BY ITS GENERAL MANAGER MR. T.N.SREEKUMAR MENON. BY ADVS. SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENT(S): ----------------------- 1. THE COMMERCIAL TAX OFFICER (LUXURY TAX) DEPARTMENT OF COMMERCIAL TAXES THIRUVANANTHAPURAM PIN 695 001. 2. THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TAXES THIRUVANANTHAPURAM PIN 695 001. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 14626 of 2011(C) -------------------------------------- APPENDIX --------------- PETITIONER'S EXHIBITS ----------------------------------- EXT.P1. COPY OF THE NOTICE DATED 23.3.2011 ISSUED TO THE PETITIOER BY THE FIRST RESPONDET. EXT.P2. COPY OF THE REPLY DATED 29.3.2011 ISSUED SUBMITTED BY THE PETITIONER TO THE FIRST RESPONDENT. EXT.P3. COPY OF THE ORDER DATED 30.3.2011 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXT.P4. COPY OF THE APPEAL FOR THE ASSESSMENT YEAR 2006-07 FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER (APPEALS), THIRUVANANTHAPURAM. EXT.P5. COPY OF THE STAY PETITION FOR THE ASSESSMENT YEAR 2006-07 FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER (APPEALS), THIRUVANANTHAPURAM. RESPONDENT'S EXHIBIT : NIL ------------------------------------- / TRUE COPY / P.A. TO JUDGE VK C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.14626 of 2011 ------------------------------- Dated this the 16th day of June, 2011. J U D G M E N T Challenge in this writ petition is against Ext.P3 order, through which assessment was finalised against the petitioner under the provisions of the Kerala Tax on Luxuries Act 1976. Contention of the petitioner is that, the assessment was completed merely based on an order of penalty issued against the petitioner, which is pending challenge before the State Appellate Tribunal. Therefore, the petitioner is assailing Ext.P3 order of assessment on the ground that the assessing authority had failed in conducting any independent enquiry or evaluation of the facts before finalising such assessment. 2. Since there is an effective statutory remedy of appeal provided, it may not be justified on this Court to entertain a challenge against the assessment. However, during pendency of this writ petition the petitioner had 2 W.P.(C).No.14626 of 2011 approached the appellate authority, by filing Ext.P4 appeal accompanied by Ext.P5 stay petition. Under such circumstances, the petitioner seeks direction to the appellate authority to dispose of the appeal on an early basis and till then to restrain the recovery steps. 3. Considering pendency of the statutory appeal, I am of the view that, this Court need not look into merits of the contentions raised. Interest of justice will be served if the appellate authority is directed to consider and dispose of the matter on an early basis. Accordingly, the Deputy Commissioner (appeals), Commercial Taxes, Thiruvananthapuram, is hereby impleaded as additional 3rd respondent, suomoto. 4. Accordingly, the writ petition is disposed of directing the additional 3rd respondent to consider and pass orders on Ext.P5 stay petition filed along with the appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one 3 W.P.(C).No.14626 of 2011 month from the date of receipt of a copy of this judgment. 5. Needless to say that, while passing any interim order, the appellate authority shall take note of the outcome of the appeal which is pending disposal before the appellate Tribunal, instituted against the order imposing penalty. 6. Till such time orders are passed by the 3rd respondent as directed above, recovery of amounts covered under Ext.P3 shall be kept in abeyance. C.K.ABDUL REHIM, Judge ami/