IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR THURSDAY, THE 6TH NOVEMBER 2008 / 15TH KARTHIKA 1930 WP(C).No. 32410 of 2008(G) -------------------------- PETITIONER: --------------- TRAVANCORE DEVASWOM BOARD, REPRESENTED BY ITS SECRETARY, NANTHANCODE, THIRUVANANTHAPURAM. BY ADV. SRI.V.KRISHNA MENON RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), LUXURY TAX, THIRUVANANTHAPURAM. 3. THE SALES TAX OFFICER, LUXURY TAX, THIRUVANANTHAPURAM. R1 TO R3 BY GOVT.PLEADER SRI R.LAKSHMINARAYANAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMAN & T.R.RAMACHANDRAN NAIR,JJ. ------------------------------- W.P.(C)NO.32410 OF 2008 -------------------------------- Dated this the 6th day of November, 2008 JUDGMENT Raman,J. The main prayer in this writ petition is to quash Exts.P1 to P5 which are proceedings of the Sales Tax Officer assessing the petitioner under the Kerala Tax on Luxuries Act, 1976 in respect of Sumangali Kalyanamandapam, Nanthancode, Thiruvananthapuram for different periods. Admittely, the petitioner has got a right of appeal and he has invoked such right and filed appeals as evidenced by Exts.P7 to P11 before the 2nd respondent. While so, revenue recovery proceedings were initiated for recovery of the amounts due as per Exts.P1 to P5. Ext.P6 is a notice so issued in this regard. 2. We have heard both sides. We find that the writ petition itself can be disposed of in the following manner: There will be an interim stay of recovery of the amounts due -2- WP(C).No.32410/2008 as per Exts.P1 to P5, till the disposal of the appeals by the 2nd respondent. Since this is a public authority, the appeals shall be disposed of on merits, after condoning the delay. P.R.RAMAN, Judge. T.R.RAMACHANDRAN NAIR, Judge. kcv.