IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 13TH SEPTEMBER 2010 / 22ND BHADRA 1932 WP(C).No. 28187 of 2010(W) -------------------------- PETITIONER(S): --------------- DR.ROMEL JOSE, S/O.LATE JOSE THOMAS, PROPRIETOR, PADINJAREKARA TOURIST HOME, KOTTAYAM DISTRICT. BY ADV. SRI.TOM JOSE (PADINJAREKARA) RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOTTAYAM. 2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALA. 3. DEPUTY COMMISSIONER (APPEALS), SALES TAX, ERNAKULAM. GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. -------------------------------------- W.P.(C).No.28187 of 2010 -------------------------------------- Dated this the 13th day of September, 2010 J U D G M E N T ---------------------- Aggrieved by Exts.P1 & P2 orders of assessments issued under the Kerala Tax on Luxuries Act, 1976, petitioner had filed statutory appeals before the 3rd respondent as evidenced from Exts.P5 & P6. The appeals were filed along with petitions seeking condonation of delay. It is stated that applications seeking stay of recovery of the amounts in dispute were also filed along with the appeals. Grievance of the petitioner is that pending consideration and disposal of the appeals as well as the accompanying applications, coercive steps of recovery has now been initiated pursuant to Exts.P3 & P4 notices. Hence direction is sought for to keep in abeyance the recovery steps till the disposal of the appeals. 2. Heard, learned Government Pleader appearing on behalf of the respondents. Considering the facts and circumstances I am of the opinion that the writ petition can be disposed of directing the appellate authority to expedite the matter. W.P.(C).28187/10- -2- 3. In the result the 3rd respondent is directed to consider and pass orders on the delay condonation applications filed along with Exts.P4 & P5 appeals, after affording an opportunity of hearing to the petitioner, at the earliest possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. If the delay in filing appeals are condoned, and if the petitioner moves any application for stay, the 3rd respondent shall consider and pass orders thereon, simultaneously. 4. Till such time orders are passed by the 3rd respondent as directed above, recovery of amounts covered under Exts.P1 & P2, which is now initiated on issuing Exts.P3 & P4 notices, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the appellate authority. C.K.ABDUL REHIM, JUDGE. okb