IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 26TH MAY 2011 / 5TH JYAISHTA 1933 WP(C).No. 14175 of 2011(V) -------------------------------------- PETITIONER: ------------------- M/S.ZAMORINS HEALTH RETREAT CENTRE PRIVATE LIMITED, 22/308, FARM, PORKALANGAD P.O., KUNNAMKULAM, THRISSUR- 680 517, REPRESENTED BY ITS DIRECTOR MUTHULAKSHMI AMMA. BY ADV. SRI.ABRAHAM .K.J. RESPONDENTS: ------------------------ 1. THE INTELLIGENCE OFFICER, SQUAD NO.I, THRISSUR-680 001. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, KOCHI-682 013. 3. THE DEPUTY TAHSILDAR (RR), O/O.THALAPPILLY TALUK, THRISSUR DISTRICT- 680 517. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/05/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 14175 of 2011 --------------------------------- Dated this the 26th day of May, 2011 JUDGMENT Aggrieved by Ext.P1 order imposing penalty under the provisions of the Kerala Tax on Luxuries Tax 1976 the petitioner had approached the 2nd respondent through Ext.P2 appeal. Ext.P2(a) is the stay petition filed along with the appeal. It is submitted that the delay in filing the appeal has already been condoned and the appeal stands registered before the 2nd respondent. Grievance of the petitioner at present is that, without considering pendency of the appeal, coercive steps of recovery has been initiated on the basis of Ext.P3 notice issued under the provisions of the Kerala Recovery Recovery Act. Hence the petitioner seeks interference of this court to restrain the recovery steps, till the disposal of the appeal. 2. Considering pendency of the matter before the 2nd respondent, I am of the view that interest of justice will be served if a direction is issued to that authority to expedite the disposal of the appeal . WP(C) 14175/2011 2 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and dispose of Ext.P2 appeal after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period two months from the date of receipt of a copy of this judgment . 4. Till the appeal is disposed of as directed above, recovery of the amounts covered under Ext.P1, which is now initiated on the basis of Ext.P3 notice, shall be kept in abeyance subject to condition of the petitioner remitting 10% of the amount of penalty imposed and on furnishing security bond for the balance amount, within three weeks from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) 14175/2011 3