IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.T.RAVIKUMAR TUESDAY, THE 11TH MAY 2010 / 21ST VAISAKHA 1932 WP(C).No. 14651 of 2010(F) -------------------------- PETITIONER: --------------- ISLAND HOTEL MAHARAJ LIMITED BRISTOW ROAD,WILLINGTON ISLAND KOCHI-682 003,REPRESENTED BY ITS GENERAL MANAGER,MR.SHARAD DATTA. BY ADV. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH RESPONDENTS: --------------- 1. THE STATE OF KERALA REP.BY THE SECRETARY (TAXES),GOVERNMENT OF KERALA SECRETARIAT,THIRUVANANTHAPURAM. 2. LUXURY TAX OFFICER,COMMERCIAL TAXES, MATTANCHERRY. 3. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), ERNAKULAM. 4. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES,MATTANCHERRY. 5. THE KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ERNAKULAM. GOVERNMENT PLEADER (TAXES) SHRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.T.RAVIKUMAR, J. ------------------------------------- W.P.(C).No.14651 of 2010 -------------------------------------- Dated this the 11th day of May, 2010 JUDGMENT The petitioner is an assessee on the rolls of the second respondent. The grievance of the petitioner is against the final assessment made for the years 2005-2006 and 2006-2007 as per Exts.P1 and P2. In fact, aggrieved by the said assessment orders the petitioner has preferred statutory appeals. However, recovery steps were initiated in the meanwhile and thereupon petitioner had to approach this Court by filing W.P.(C)No.3604 of 2010. The same was disposed of by Ext.P3 judgment. In terms of the directions in Ext.P3 judgment, Ext.P4 order was passed in the appeals. Exts.P6 and P8 are the modified orders. Aggrieved by Exts.P6 and P8 orders the petitioner has preferred Exts.P9 and P10 appeals before the fifth respondent. The petitioner apprehends coercive steps during the pendancy of Exts.P9 and P10 appeals as has been done earlier. It is in these circumstances that the Writ Petition has been filed. Admittedly Exts.P9 and P10 appeals are pending before the fifth respondent. Exts.P13 and P14 are the stay petitions W.P.(C).No.14651/2010 : 2 : moved in the said appeals. The fifth respondent is competent to pass orders on Exts.P13 and P14. Therefore without making any observation regarding the merits of the contentions, this writ petition is disposed of with a direction to the fifth respondent to consider and pass orders on Exts.P13 and P14 within a period of one month from today. Till such orders are passed on Exts.P13 and P14 no coercive steps shall be taken by the respondent based on the aforesaid assessment orders. C.T.RAVIKUMAR, JUDGE skj