IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 25TH JANUARY 2011 / 5TH MAGHA 1932 WP(C).No. 2437 of 2011(D) ------------------------- PETITIONER: ------------------ M/S. TAJ GREEN COVE RESORT, KOVALAM, (UNIT OF MUTHOOT HOTELS PVT. LTD.), THIRUVANANTHAPURAM. REPRESENTED BY ITS COMPANY SECRETARY SRI.VIMAL.S.V. BY ADV. SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENTS: --------------------- 1. THE SALES TAX OFFICER(ENQUIRY), LUXURY TAX, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES,THIRUVANANTHAPURAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,NEYYATTINKARA. 4. THE ASSESSING AUTHORITY, SALES TAX OFFICER(ENQUIRY-1), DEPARTMENT OF COMMERCIAL TAXES THIRUVANANTHAPURAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = WP(C).No.2437 of 2011-D. = = = = = = = = = = = = Dated this the 25th January, 2011. J U D G M E N T Aggrieved by Exts.P1 to P3 orders of assessment completed under the Kerala Tax on Luxuries Act, the petitioner had preferred statutory appeals as evidenced from Exts.P4 to P6, before the 2nd respondent. According to the petitioner, the appeals were posted for hearing on 22.1.2011 and the petitioner appeared before the 2nd respondent, and the appeals were fully heard on that day. It is further stated that the 2nd respondent had now reserved the matter for pronouncing orders. Grievance of the petitioner is that in the meanwhile the 3rd respondent initiated coercive steps on the basis of Ext.P8 notice issued under the provisions of the Kerala Revenue Recovery Act. Ext.P9 order was also issued to the Bank wherein the petitioner is operating its accounts restraining such WP(C).No.2437 of 2011-D. 2 operations. Under such circumstances, the petitioner seeks direction from the court to restrain the recovery proceedings till orders are pronounced on the appeals. 2. Heard learned Government Pleader appearing for the respondents. 3. Considering the fact that the appeals were finally heard on 22.1.2011 and since the petitioner submits that no further hearing is required in the matter I am of the view that the revenue recovery steps now initiated can be restrained till orders are passed on the appeals, for which the 2nd respondent can be issued with necessary directions. 4. Therefore, the writ petition is disposed of directing the 2nd respondent to pass orders on Exts.P4 to P6 appeals, on the basis of the hearing conducted on 22.1.12011, as early as possible, at any rate within three weeks from the date of receipt of a copy of this Judgment. 5. Till such time orders are pronounced by the 2nd respondent as directed above, recovery of amounts covered WP(C).No.2437 of 2011-D. 3 under Exts.P1 to P3 initiated on the basis of Exts.P8 and P9 shall be kept in abeyance and the petitioner shall be permitted to operate the Bank account, despite Ext.P9 notice. The petitioner will produce a copy of this Judgment before the 2nd respondent. C.K.ABDUL REHIM, (Judge) Kvs/-