IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 2ND SEPTEMBER 2010 / 11TH BHADRA 1932 WP(C).No. 27125 of 2010(M) ------------------------------------- PETITIONER: ------------------ M/S. ABAD WHISPERING PALMS, KONJUMADA, KUMARAKAM, A UNIT OF M/S. ABAD MOTELS & RESORTS PVT. LTD., M.G.ROAD, ERNAKULAM, REPRESENTED BY ITS DIRECTOR, ARIF HASHIM. BY ADVS. SRI. FRANKUR D. JAYAN SMT. BOBY M. SEKHAR RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, WORKS CONTRACT AND LUXURY TAX, KOTTAYAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOTTAYAM. R1 & R2 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: M.N C.K.ABDUL REHIM, J. -------------------------------------- W.P.(C).No.27125 of 2010 -------------------------------------- Dated this the 2nd day of September, 2010 J U D G M E N T ---------------------- Against Ext.P1 order of assessment issued under the provisions of the Kerala Tax on Luxuries Act, 1976, the petitioner had preferred Ext.P4 appeal before the 2nd respondent. According to the petitioner, the appeal was posted for hearing by the 2nd respondent on 31.7.2010 as evidenced from Ext.P5 posting notice, and the petitioner was fully heard by the 2nd respondent on that date. The petitioner submits that no further personal hearing is required for disposal of the appeal. However, the learned Government Pleader, on the basis of instructions, disputed the fact that the appeal was fully heard on that date. 2. Grievance of the petitioner is that coercive steps are now being pursued for realisation of the amount covered under Ext.P1 before the appellate W.P.(C).27125/10 -2- authority passes orders on the appeal. 3. Under the above circumstances, I direct the Appellate Authority to treat the appeal as fully heard and to pass appropriate order disposing the appeal, 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 Ext.P4 appeal, realisation of amounts covered under Ext.P1, which is demanded through Exts.P2 & P3, shall be kept in abeyance. Writ petition is disposed of as above. C.K.ABDUL REHIM, JUDGE. okb