IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 23RD NOVEMBER 2011 / 2ND AGRAHAYANA 1933 WP(C).No. 31217 of 2011(B) --------------------------------------- PETITIONER(S): ----------------------- M/S.C.A CHAMBERS, YATHRI REST HOME,RAILWAY STATION ROAD, THRISSUR DISTRICT-680 001, REPRESENTED BY ITS MANAGING PARTNER, SHRI.C.A YOUSAFALI BY ADV. SRI.TOMSON T.EMMANUEL SRI.LIJO VARGHESE RESPONDENT(S): ---------------------------- 1. COMMERCIAL TAX OFFICER (LUXURY TAX), SHIVASHAKTHI BUILDING, ROUND NORTH, THRISSUR.PIN- 680 001 2. DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,COCHIN.PIN- 682 015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THRISSUR.PIN- 680 001 R1 TO R3 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.31217/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1 TRUE COPY OF ASSESSMENT ORDER NO.2523/KTL/0268/11-12 DATED 22.10.2011 FOR THE YEAR 2007-08,UNDER THE LUXURY TAX ACT,ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT. EXT.P2 TRUE COPY OF ASSESSMENT ORDER NO.2523/KTL/0268/11-12 DATED 22.10.2011 FOR THE YEAR 2008-09,UNDER THE LUXURY TAX ACT,ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT. EXT.P3 TRUE COPY OF STATUTORY APPEAL FOR 2007-08 IN FORM NO.III DATED 15.11.2011,FILED BEFORE 2ND RESPONDENT AGAINST EXT.P1 EXT.P4 TRUE COPY OF STATUTORY APPEAL FOR 2008-09 IN FORM NO.III DATED 15.11.2011, FILED BEFORE 2ND RESPONDENT AGAINST EXT.P2 EXT.P5 TRUE COPY OF EARLY HEARING PETITION IN FORM NO.IV-A DATED 15.11.2011, FILED BY THE PETITIONER,BEFORE THE 2ND RESPONDENT, ALONG WITH EXT. P3 APPEAL EXT.P6 TRUE COPY OF EARLY HEARING PETITION IN FORM NO.IV-A DATED 15.11.2011, FILED BY THE PETITIONER,BEFORE THE 2ND RESPONDENT, ALONG WITH EXT .P4 APPEAL EXT.P7 TRUE COPY OF STAY PETITION IN FORM NO.IV-A DATED 15.11.2011, FILED BY THE PETITIONER, BEFORE THE 2ND RESPONDENT, ALONG WITH EXT.P3 APPEAL EXT.P8 TRUE COPY OF STAY PETITION IN FORM NO.IV-A DATED 15.11.2011, FILED BY THE PETITIONER, BEFORE THE 2ND RESPONDENT, ALONG WITH EXT.P4 APPEAL EXT.P9 TRUE COPY OF RR NOTICE NO.A7-3136/11 DATED 21.11.2011 IN FORM NO.1 DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.31217 of 2011 ---------------------------------------------- Dated this the 23rd day of November, 2011 JUDGMENT Against Exts.P1 and P2 assessment orders, the petitioner has filed Exts.P3 and P4 appeals along with Exts.P7 and P8 stay petitions. The petitioner’s grievance in this writ petition is that while the stay petitions are pending, revenue recovery proceedings have been initiated by the 3rd respondent to recover the tax disputed in the appeal. 2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the 2nd respondent appellate authority to consider and pass orders on Exts.P7 and P8 stay petitions, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till orders are passed on Exts.P7 and P8 stay petitions, coercive recovery of the tax disputed in Exts.P3 and P4 appeals shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd