IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 9TH DECEMBER 2009 / 18TH AGRAHAYANA 1931 WP(C).No. 30155 of 2009(L) --------------------------------------- PETITIONER(S): ----------------------- JOSEPH THOMAS, AGED 48 YEARS, S/O.P.A.THOMAS, RESIDING AT PALLIVATHUKAL HOUSE, WEST CHENNAMKARY P.O., KAINARY VILLAGE, KUTTANAD TALUK, ALAPPUZHA DISTRICT, PIN - 688 501. BY ADV. MR.MANJU ANTONEY MR.K.JAYAKUMAR(CHERTHALA) RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. DEPUTY TAHSILDAR, REVENUE RECOVERY, KUTTANAD TALUK, ALAPPUZHA DISTRICT. 3. VILLAGE OFFICER, KAINAKARY VILLAGE, KUTTANAD TALUK, ALAPPUZHA DISTRICT. 4. COMMERCIAL TAX OFFICER (L.T), OFFICE OF THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA, ALAPPUZHA DISTRICT. 5. DISTRICT TOURISM PROMOTION COUNCIL, ALAPPUZHA, REPRESENTED BY ITS SECRETARY, BOAT JETTY ROAD, ALAPPUZHA. 6. DISTRICT COLLECTOR, ALAPPUZHA, OFFICE AT CIVIL STATION, ALAPPUZHA, (CHAIRMAN DISTRICT TOURISM PROMOTION COUNCIL, ALAPPUZHA). 7. SECRETARY TO GOVERNMENT, DEPARTMENT OF TOURISM, GOVT.SECRETARIAT, THIRUVANANTHAPURAM. R1 TO R4, R6 & R7 BY GOVERNMENT PLEADER MR.V.K. SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/12/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 30155 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 9th day of December, 2009 J U D G M E N T 1. Petitioner has approached this court challenging recovery steps initiated pursuant to Exts.P13 to P15 notices for realisation of luxury tax due under the provisions of the Kerala Tax on Luxuries Act, 1976, for the assessment years 2004-05 to 2006-07. Contention of the petitioner is that the recovery steps are being persued without serving copies of the assessment orders. This court through an interim order dated 26.10.2009 granted conditional stay against the coercive steps on the petitioner remitting an amount of Rs.75,000/-. It is reported that the stipulation therein has already been complied with. 2. Learned counsel for the petitioner now submitted that the petitioner had already received copies of the relevant orders of assessment and that he is taking steps to file statutory appeals against such assessments. Limited W.P.(C)No. 30155 of 2009 -2- prayer of the petitioner is for a direction to keep in abeyance recovery steps for a short period, in order to facilitate to approach the statutory appellate authority. 3. Having considered facts and circumstances of the case, I am of the opinion that the writ petition can be disposed of directing the respondents to keep in abeyance recovery steps for a short period. 4. Accordingly the writ petition is disposed of directing the respondents to keep in abeyance further coercive steps of recovery pursuant to Exts.P13 to P15 for a period of six weeks from today, in order to facilitate the petitioner to approach the appellate authority. C.K. ABDUL REHIM JUDGE shg/