IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 30TH MAY 2008 / 9TH JYAISHTA 1930 WP(C).No. 16216 of 2008(E) -------------------------- PETITIONER: ----------------- MAHINDRA HOLIDAYS AND RESORTS INDIA LIMITED, HAVING ITS REGISTERED OFFICE AT CHENNAI, REPRESENTED BY ITS GENERAL MANAGER - FINANCE SRI. A. SRIDHAR SON OF KRISHA MOORTHY, MAHINDRA TOWERS, 17/18, PATTULLOS ROAD, CHENNAI-600 020. BY ADV. SRI.P.B.SAHASRANAMAN SRI.K.JAGADEESH SRI.T.S.HARIKUMAR RESPONDENTS: ---------------------- 1. STATE OF KERALA REPRESENTED BY ITS PRINCIPAL SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER (WC & LT), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. 3. THE DEPUTY COMMISSIONER, COMMISSIONER OF APPEALS, KOLLAM. 4. THE DISTRICT COLLECTOR, COLLECTORATE, KOLLAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 16216 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 30th day of May, 2008 JUDGMENT Petitioner has filed this writ petition feeling aggrieved by the recovery steps being taken on the basis of Exts.P8 and P9 recovery notices. Recovery notices relate to the claim under the Kerala Tax on Luxuries Act. Petitioner relies on Ext.P1 judgment of this court in Company Petition No.44 of 2007 and claims to be the transferor company in a scheme of amalgamation, which was approved by this court. Petitioner preferred Exts.P4 and P6 appeals. Exts.P5 and P7 are applications for stay. 2. I heard learned Government Pleader also. The writ petition is disposed of directing the third respondent to consider and take a decision on Exts.P5 and P7 in accordance with law within a period of three weeks from the date of receipt of a copy of this judgment. Till such time a decision is taken as aforesaid, Exts.P8 and P9 shall be kept in abeyance. Petitioner will produce a copy of this judgment before the third respondent immediately on receipt of the same. (K.M. JOSEPH, JUDGE) sb