IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY , THE 08TH JULY 2010 /1 7TH ASHADHA 1932 WP(C).No. 20009 of 2010(A) -------------------------- (JUDGMENT DATED 28.06.2010 OF THIS COURT IS SUO MOTU RECALLED) PETITIONER: --------------- M/S.CHERAI BEACH RESORTS BEACH ROAD, VYPIN ISLAND, REPRESENTED BY ITS MANAGING PARTNER, DR.N.MADHU. BY ADV. MS. S.K.DEVI MR. M.RAJ MOHAN RESPONDENTS: --------------- 1. LUXURY TAX OFFICER, OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY. 2. DEPUTY COMMISSIONER (APPEALS), DEPT. OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY. BY SENIOR GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/06/2010 AND THE JUDGMENT DATED 28.06.2010 OF THIS COURT IS SUO MOTU RECALLED ON 08.07.2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 20009 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 8th day of July, 2010 JUDGMENT This matter was heard and disposed of on 28.6.2010, directing the second respondent to forward Ext.P2 appeal to be considered by the 4th respondent, taking note of the submission made by the learned counsel for the petitioner that Section 7 of the Kerala Tax on Luxuries Act, 1976 stood deleted by virtue of the amendment of the Statute. 2. The learned counsel for the petitioner fairly brought it to the notice of this Court, that, even though it is shown in the Statute book that the Section 7 of the Kerala Tax on Luxuries Act, 1976 has been deleted, by virtue of the Kerala Finance Act, 2009 w.e.f. 28.7.2009, the fact remains that, it is still to be notified and this being the position, the matter requires to be considered and disposed of by the second respondent himself. 3. Heard the learned Government Pleader as well 4. In the above circumstances, the judgment passed by this on 28.6.2010 is 'suo motu' recalled and the second respondent is hereby directed to consider Ext.P2 appeal and pass appropriate orders thereon in accordance with law, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. W.P. (C) No. 20009 of 2010 : 2 : 5. The amount Rs. 3 lakhs, stated as deposited by the petitioner, pursuant to the verdict passed on 28.6.2010, shall be appropriated in respect of the liability 'except the collection charges'. The liability to pay the collection charges will depend upon the outcome of Ext.P2 appeal. The Writ Petition is disposed of. P. R. RAMACHANDRA MENON, JUDGE kmd