IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 22ND MAY 2009 / 1ST JYAISHTA 1931 WP(C).No. 13894 of 2009(F) -------------------------- PETITIONER: --------------- SURESH KUMAR.A., AGED 37 YEARS, S/O. LATE AYYAPPANKUTTY MENON, PARIYATH HOUSE, PONGA.P.O., ALAPPUZHA DIST, POWER OF ATTORNEY HOLDER OF SMT.GIRIJA PILLAI, PROPRIETRIX, AQUABLISS HOME STARY, MANAPRA,CHAMPAKKULAM, ALAPPUZHA DIST. BY ADV. MR. C.P.CHANDRASEKHARAN (CALICUT) MR. M.SHAJU PURUSHOTHAMAN RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER (LT), (ASSESSING AUTHORITY), COMMERCIAL TAXES DEPARTMENT,ALAPPUZHA. 2. THE DEPUTY COMMISSIONER (APPEALS) (THE APPELLATE AUTHORITY) KOLLAM. By GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 13894 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 22nd day of May, 2009 JUDGMENT Challenging the assessment of 'Luxury Tax' ordered by the first respondent for the years 2007 - 2008 and also 2008 - 2009 on 'best judgment assessment' basis, the petitioner has approached the appellate authority (second respondent) by filing Ext.P2(a), Ext.P2(b) appeals along with Ext.P3(a) and Ext.P3(b) interlocutory applications for stay. The grievance of the petitioner is that, the first respondent is proceeding with coercive steps to realise the amount stated as due, notwithstanding the pendency of the appeal and the petition for stay, by issuing Ext.P4 notice, which hence is impugned in the present Writ Petition. 2. Heard the learned Government Pleader for the respondent as well. Considering the facts and circumstances, the second respondent is directed to consider Ext.P3(a) and Ext.P3(b) interlocutory applications preferred by the petitioners for stay as expeditiously as possible. However, till appropriate orders are passed on Ext.P3(a) and Ext.P3(b) petitions for stay, Ext.P4 proceedings shall be kept in abeyance. Disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd