IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 3RD DECEMBER 2009 / 12TH AGRAHAYANA 1931 WP(C).No. 34739 of 2009(J) -------------------------- PETITIONER(S): --------------- M/S. KENTON LEISURE SERVICES (P)LTD., ATTINKUZHY, KAZHAKUTTAM, THIRUVANANTHAPURAM-695582 REPRESENTED BY ITS GENERAL MANAGER MR. T.N.SREEKUMAR MENON. BY ADV. SRI.ANIL D. NAIR SRI.NIVEDITA A.KAMATH RESPONDENT(S): --------------- 1. THE LUXURY TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.34739 OF 2009 ------------------------------ Dated this the 3rd day of December, 2009 J U D G M E N T ---------------------- 1. Against Ext.P1 to P9 orders of assessment issued under the provisions of the Kerala Tax on Luxuries Act, 1976, the petitioner had filed statutory appeals before the 2nd respondent as evidenced by Ext.P10 to P18. Stay petitions are also filed along with the appeals as evidenced from Ext.P19 to P27. It is submitted that the appeals as well as accompanying applications are pending consideration and disposal before the 2nd respondent. Since the statutory appellate authority is in seizin of the matter I am of the opinion that the writ petition can be disposed of on issuing necessary directions to that authority. 2. Therefore the 2nd respondent is directed to consider and pass orders on Ext.P19 to P27 stay petitions after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 3. The respondents are restrained from proceedings with any further steps of recovery for releasing the amounts covered under Ext.P1 to P9 orders, till the 2nd respondent passes orders W.P.(C).34739/09-J 2 on stay applications as directed above. 4. The 2nd respondent is also directed to issue necessary orders withdrawing prohibition imposed on the operation of the Bank account of the petitioner, as per Ext.P28, insisting a condition to the Bank to maintain the balance outstanding in the account as on today, while permitting future transactions. C.K.ABDUL REHIM, JUDGE. okb