IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 24TH FEBRUARY 2011 / 5TH PHALGUNA 1932 WP(C).No. 5835 of 2011(D) --------------------------------------- PETITIONER(S): ------------------------ M/S.YAMUNA TOURIST HOME, BAKER JUNCTION, KOTTAYAM-686 001, REPRESENTED BY ITS PARTNER, DR.PAUL K.CHANDY. BY ADV. SMT.S.K.DEVI, SRI.M. RAJ MOHAN, SRI.SANTHOSH P. ABRAHAM. RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER (LT), DEPT. OF COMMERCIAL TAXES, KOTTAYAM-686 001. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPT. OF COMMERCIAL TAXES, KOLLAM-691 012. 3. THE INSPECTING ASST. COMMISSIONER, DEPT. OF COMMERCIAL TAXES, KOTTAYAM-686 002. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/02/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 5835 of 2011 --------------------------------- Dated this the 24th day of February, 2011 JUDGMENT Aggrieved by assessment of luxury tax as per Exts.P1 and P2 petitioner had preferred statutory appeals before the 2nd respondent as evidenced from Exts.P3 and P4. It is stated that appeals were fully heard on 30.9.2010 and it is reserved for pronouncing orders. Meanwhile without considering pendency of the appeals, recovery steps were initiated and Exts.P8 and P9 demand notices were issued under the provisions of the Revenue Recovery Act. Hence the petitioner seeks direction for an early disposal of the appeals and till then to restrain the recovery steps. 2. Considering the fact that the appeals were fully heard and reserved for pronouncing orders, I am of the view that interest of justice will be served if the appellate authority passes orders on Exts.P3 and P4 appeals and till then to restrain recovery steps. 3. Therefore the writ petition is disposed of directing the 2nd respondent to dispose of Exts.P3 and P4 appeals, on the basis of WP(C) .5835/2011 2 hearing conducted on 30.9.2010 on an early basis. 4. Till such time the appeals are disposed of, recovery of the amounts covered under Exts.P1 and P2, which is now initiated on the basis of Exts.P8 and P9, shall be kept in abeyance. 5. Petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .5835/2011 3