IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 29TH JUNE 2009 / 8TH ASHADHA 1931 WP(C).No. 14882 of 2009(E) -------------------------------------- PETITIONER(S): ---------------------- SEALORD HOTELS (P) LTD., ERNAKULAM, REPRESENTED BY ITS MANAGING DIRECTOR, ISSAC PETER. BY ADV. MR.BECHU KURIAN THOMAS RESPONDENT(S): ----------------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. R1 TO R3 BY GOVERNMENT PLEADER MR.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 14882/2009-E APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ORDER DATED 20/12/2008 ISSUED BY THE COMMERCIAL TAX OFFICER, ERNAKULAM ALONG WITH THE NOTICE OF DEMAND DATED 23/03/2009. EXT.P2: COPY OF THE MEMORANDUM OF APPEAL ALONG WITH THE CHELLAN. EXT.P2(a): COPY OF THE EARLY HEARING PETITION ALONG WITH CHALLAN NO.257 DATED 30/03/2009 FILED BY THE PETITIONER IN EXT.P2 APPEAL. EXT.P3: COPY OF THE NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT DATED 21/05/2009 NUMBERED AS KGST/WC & LT ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE rs. P.R.RAMACHANDRA MENON, J. ------------------------------------------ WP(C) No.14882/2009 ---------------------------------------- DATED THIS THE 29th DAY OF JUNE 2009 JUDGMENT The Petitioner challenges Ext.P1 Assessment order passed by the 3rd respondent. The Petitioner has already approached the statutory authority by filing Ext.P2 appeal and the same is pending consideration before the 2nd respondent. When the matter came up for admission before this Court on 29-5-2009, the coercive steps were intercepted on a condition that the petitioner deposited a sum of Rs. 75,000/-within a week. The learned Counsel appearing for the petitioner submits that the condition has already been complied with. 2. Heard the learned Govt. Pleader as well. 3. Considering the facts and circumstances, the 2nd respondent is directed to consider Ext.P2 Memorandum of Appeal and pass appropriate orders in accordance with the law, after giving an opportunity for being heard to the petitioner. Till such orders are passed on Ext.P2 appeal, all coercive steps pursuant to Ext.P3 shall be kept in abeyance. Writ Petition disposed of as above. P.R.RAMACHANDRA MENON (JUDGE) pkk pkk