IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 14TH OCTOBER 2010 / 22ND ASWINA 1932 WP(C).No. 31534 of 2010(N) -------------------------- PETITIONER(S): --------------- M/S.ANUGRAH HOTELS (P) LTD., CALICUT AIRPORT P.O., MALAPPURAM DISTRICT, REP. BY ITS MANAGING DIRECTOR, A.K.MUHAMMED SADIQUE. BY ADV. SRI.M.MUHAMMED SHAFI RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM., COCHIN-18 2. THE COMMERCIAL TAX OFFICER(LT), MANJERI, MALAPPURAM DISTRICT, PIN-676121. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MANJERI, MALAPPURAM DISTRICT, PIN-676121. BY G.P. SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 31534 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 14th day of October, 2010 JUDGMENT Aggrieved by assessment completed under the Kerala Tax on Luxuries Act,1976, with respect to the year 2008-'09, the petitioner had filed statutory appeal before the 1st respondent, as evidenced by Ext.P1. Ext.P2 stay petition was also filed along with the appeal, seeking stay of collection of the tax amount in dispute. Ext.P3 is an application filed for advancement of hearing of the appeal. It is submitted that the appeal and the accompanying petitions are pending consideration and disposal before the 1st respondent. Grievance of the petitioner is that without considering pendency of the appeal and the petition for stay, recovery steps are now being pursued on issuing Ext.P4 series of notices. Hence the petitioner is seeking direction for an early disposal of the appeal and till then to keep in abeyance the recovery steps. 2. Considering pendency of statutory appeal, I am of WPC 31534/2010 2 the opinion that the writ petition can be disposed of by issuing necessary directions to the appellate authority to expedite the matter. 3. In the result, the writ petition is disposed of directing the 1st respondent to consider and pass orders on Ext.P2 stay petition, after affording an opportunity 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 on the stay petition, recovery of the amount in dispute, which is initiated on the basis of Ext.P4 notice, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the appellate authority. C. K. ABDUL REHIM, JUDGE. mn.