IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 11TH JUNE 2007 / 21ST JYAISHTA 1929 WP(C).No. 17780 of 2007(N) -------------------------- PETITIONER: ------------ THE PEARL VIEW HOTELS PVT. LTD., KODUVALLY, THALASSERY, REPRESENTED BY ITS DIRECTOR, SAVITHRI PREMACHANDRAN, D/O. MANNAN, AGED 57 YEARS, RESIDING AT MUKUNTH NIVAS, THALASSERY. BY ADV. SRI.C.P.MOHAMMED NIAS RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER, (WORKS CONTRACT AND COMMERCIAL TAX), 1ST CIRCLE, KANNUR. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAX OFFICE (WC AND LT), CALICUT. 3. THE TAHSILDAR, REVENUE RECOVERY, THALASSERY. BY G.P. SRI. MOHAMMED RAFFIQ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/06/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR,J. -------------------------------------------- W.P.C. NO. 17780 OF 2007 -------------------------------------------- Dated this the 11th day of June, 2007 JUDGMENT Since petitioner has filed appeals against luxury tax for 2001-02 and 2002-03, and having regard to the findings in the orders, there will be stay against recovery proceedings till disposal of the appeals on the petitioner remitting Rs. 2.5 lakhs at the rate of Rs. 1.25 lakhs for each of the years within one month from today. The appellate authority is directed to take up the appeals out of turn and dispose of the same within three months from the date of making payment as above. W.P. is disposed of as above. (C.N.RAMACHANDRAN NAIR) Judge 2