IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 21ST MARCH 2011 / 30TH PHALGUNA 1932 WP(C).No. 8273 of 2011(H) ------------------------- PETITIONER(S): --------------- M FAR HOTELS AND RESORTS LTD., (FORMERLY KNOWN AS M FAR HOTELS LTD.), NH 47 BYE PASS, KUNDANNUR JUNCTION, COCHIN-682304, REPRESENTED BY ITS AUTHORISED SIGNATORY. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------- 1. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-15. 2. THE COMMERCIAL TAX OFFICER (LT), OFFICE OF THE ASST. COMMISSIONER (WC), COMMERCIAL TAXES, ERNAKULAM-15. GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.8273 of 2011 ------------------------------------------- Dated this the 21st day of March, 2011 J U D G M E N T ---------------------- Limited relief sought for in this writ petition pertains to the mode of compliance of the condition stipulated in Ext.P5 interim order, issued by the appellate authority. In the appeals filed by the petitioner challenging the assessment of Luxury Tax with respect to the years 2004-05 and 2005-06, interim stay was sought for before the 1st respondent. In Ext.P5 common order the appellate authority had granted interim stay insisting upon the petitioner to remit 30% of the total amount due and also to furnish Security Bond for the balance amount, before the assessing authority, within two weeks from the date of receipt of the order. 2. According to the petitioner, in compliance with the condition stipulated in Ext.P5, 30% of the total amount due was already remitted. Grievance of the petitioner is that the assessing authority is insisting upon production of Security Bond in form No.6 executed along with two solvent sureties, for which they are also insisting upon production of proof regarding solvency of sureties. It is the contention of the petitioner that the Luxury Tax itself was imposed on a 5-Star Hotel, which is having W.P.(C).8273/11 -2- immovable assets worth crores of rupees and hence the authority ought to have accepted simple bond, which will be furnished by the petitioner in the form prescribed, without sureties. 3. Without going into merits of the contentions, considering the factual situation prevailing, I am of the view that interest of justice will be served if the petitioner is permitted to execute a simple bond without sureties, provided they have remitted the amount of 30% as stipulated. 4. Therefore, there will be an interim direction to the 2nd respondent to accept simple bond executed in form No.6, without sureties, towards compliance of the condition stipulated in Ext.P5, provided the petitioner had remitted 30% of the amount as stipulated therein. The execution of the bond shall be done within two weeks from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM, JUDGE. okb