IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 23RD FEBRUARY 2011 / 4TH PHALGUNA 1932 WP(C).No. 5591 of 2011(Y) --------------------------------------- PETITIONER(S): ------------------------- M/S. HOTEL HORIZON INTERNATIONAL, SOUTH NADA, GURUVAYOOR, REPRESENTED BY ITS MANAGING PARTNER, SHRI. RAJAN MOTTAMMAL. BY ADV. SRI.DALE P.KURIAN RESPONDENT(S): --------------------------- 1. COMMERCIAL TAX OFFICER (LUXURY TAX), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR - 680 004. 2. DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, ERNAKULAM - 682 016. R1 & R2 BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 5591 of 2011 --------------------------------- Dated this the 23rd day of February, 2011 JUDGMENT Against Ext.P1 order of assessment, the petitioner had filed appeal before the 2nd respondent, as evidenced from Ext.P2. Along with the appeal the petitioner had filed stay petition as evidenced from Ext.P3. It is submitted that the appeal as well as the stay petition are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeal, coercive steps of recovery has now been initiated, on the basis of Ext.P1(a) demand notice. 2. Heard; learned Government Pleader appearing on behalf of the respondents. Considering pendency of the statutory appeal, I am of the opinion that the writ petition can be disposed of directing the appellate authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition filed along with the appeal, after affording an opportunity WP(C) .5591/2011 2 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 . 4. Till such time orders are passed by the 2nd respondent as directed above, recovery of the amounts covered under Ext.P1, which is demanded through Ext.P1(a) notice, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 2nd respondent. 6. Needless to say that the 2nd respondent will take all earnest steps for disposal of the appeal at the earliest possible. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .5591/2011 3