IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 7TH SEPTEMBER 2009 / 16TH BHADRA 1931 WP(C).No. 24038 of 2009(Y) -------------------------- PETITIONER(S): --------------- M/S.QUILON HOTELS & RESORTS (P) LTD., KOLLAM, REPRESENTED BY ITS MANAGING DIRECTOR K.SREEKUMAR. BY ADV. SRI.S.SOMAN RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, FIRST CIRCLE, KOLLAM. 2. DEPUTY COMMISSIONER (APPEALS) II, COMMERCIAL TAXES, KOLLAM. 3. STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, TRIVANDRUM. GOVERNMENT PLEADER SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C)No.24038 OF 2009 ------------------------------ Dated this the 7th day of September, 2009 J U D G M E N T ---------------------- 1. Against Exts.P2, P3 and P4 monthly provisional assessments, the petitioner had filed Ext.P5 appeal before the 2nd respondent. Ext.P7 is the order issued by the appellate authority on the interim application for stay. Stay against collection of disputed tax was granted till disposal of the appeal subject to condition of the petitioner paying 40% of the balance amount within 2 weeks. Ext.P7 is challenged mainly contending that the dispute in the assessment pertains only with respect to rate of tax. According to the petitioner the hotel business conducted is neither a Star Hotel nor it is a Bar attached Hotel. It is contended that eventhough the petitioner approached the authority concerned for getting star classification the same has not been granted till date. Therefore contention of the petitioner is that he is liable to be assessed only at 4% whereas the impugned assessments are made computing rate of tax at 12.5%. 2. Normally this Court is not inclined to interfere with a conditional order of interim stay passed by the statutory appellate authority. But in the case at hand considering the fact that the impugned assessments are provisional assessments and W.P.(C).24038/09-M 2 the dispute mainly relates to rate of tax, I am inclined to direct the appellate authority to consider all aspects and to have an early disposal of the appeal, and till then to keep in abeyance steps for realisation of amount in dispute. It is made clear that the petitioner is at liberty to produce materials before the appellate authority to prove his eligibility for assessment at the reduced rate of tax, at the time of hearing of the appeal. 3. Under the above circumstances the writ petition is disposed of directing the 2nd respondent to consider and dispose of Ext.P5 appeal after affording a reasonable opportunity of hearing to the petitioner, as early as possible, at any rate within a period of 2 months from the date of receipt of a copy of this Judgment. The respondents are restrained from taking any coercive steps for realisation of the amount in dispute covered under the impugned assessments till the appellate authority takes a decision on the matter. C.K.ABDUL REHIM, JUDGE. okb