IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 2ND JUNE 2009 / 12TH JYAISHTA 1931 WP(C).No. 15046 of 2009(A) -------------------------- PETITIONER(S): --------------- K.V.ASSANAR RAWTHER PUBLIC CHARITABLE TRUST,(A.R.KALYANAMANDAPAM)KOZHINJAMPARA, REP; BY ITS TRUSTEE,SRI.ABDHUL LATHEEF. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER,SQUAD NO.IV, DEPARTMENT OF COMMERCIAL TAXES,PALAKKAD. 2. DEPUTY COMMISSIONER(APPEALS),DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM. BY GOVERNMENT PLEADER Mr.K.P.PRADEEP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 15046 OF 2009 ----------------------------------- Dated this the 2nd day of June, 2009 JUDGMENT The petitioner aggrieved of Ext.P1 and P2 orders imposing penalty by the first respondent under the Kerala Tax on Luxury Act. Challenging the said proceedings, in respect of the assessment years 2007-'08 and 2008-'09, the petitioner has approached the appellate authority/second respondent by filing Ext.P3 and P4 appeals along with Ext.P5 and P6 petitions for stay. The petitioner has also filed Ext.P7 and P8 petitions for early hearing of the appeals. The case of the petitioner is that it is without any regard to the pendency of the above proceedings, that the respondents are proceeding with the coercive steps for realisation of the allegedly due amount as evident from Ext.P9 and P10. 2. Heard the Learned Government Pleader as well. 3. Considering the facts and figures, the second respondent is directed to consider and pass appropriate orders on Ext.P3 to P6 as expeditiously as possible. It is however made clear that till appropriate orders are passed on Ext.P5 and P6 petitions for stay, all the coercive WPC NO.15046/2009 2 proceedings taken against the petitioner pursuant to Ext.P9 and P10 shall be kept in abeyance. The Writ Petition is disposed of accordingly. (P.R.RAMACHANDRA MENON, JUDGE) dnc