IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 4TH DECEMBER 2009 / 13TH AGRAHAYANA 1931 WP(C).No. 35015 of 2009(V) -------------------------- PETITIONER(S): --------------- THIMIRI SERVICE CO-OPERATIVE BANK LTD., REPRESENTED BY ITS SECRETARY, THIMIRI SERVICE CO-OPERATIVE BANK LTD., P.O.THIMIRI,KASARGOD DISTRICT. BY ADV. SRI.KALEESWARAM RAJ RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT,THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER (WC & LT), COMMERCIAL TAXES,KASARGOD. 3. THE INTELLIGENCE OFFICER, (INVESTIGATION BRANCH), DEPARTMENT OF COMMERCIAL TAXES, KASARGOD. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,KASARGOD. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.35015 OF 2009 ------------------------------ Dated this the 4th day of December, 2009 J U D G M E N T ---------------------- 1. Petitioner was imposed with penalty under the Kerala Tax on Luxuries Act, 1976, with respect to the years 2006-07 and 2007-08. The petitioner had preferred statutory appeals as evidenced from Ext.P5 and P6 against the orders imposing penalty, before the appellate authority, the Deputy Commissioner (Appeals), Kozhikode. Grievance of the petitioner is that without considering pendency of the appeals recovery steps have now been initiated pursuant to Ext.P7 notice issued by the 4th respondent. 2. Since statutory appeals are pending consideration before the appellate authority, the petitioner can seek appropriate interim relief, from that authority. Therefore I am of the opinion that the writ petition can be disposed of relegating the petitioner to the statutory appellate authority to redress its grievances. 3. Accordingly the writ petition is disposed of directing the petitioner to file stay petitions in Ext.P5 and P6 appeals before the appellate authority, the Deputy Commissioner W.P.(C).35015/09-V 2 (Appeals), Kozhikode. If any such stay applications are filed by the petitioner, the same shall be considered and disposed of by the said authority, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of filing of such petitions. 4. The respondents are directed to keep in abeyance further coercive steps pursuant to Ext.P7 notice for a period of two months, in order to facilitate the petitioner to move before the appellate authority. 5. It is made clear that the contentions relating to grant of exemption by the Government, invoking the powers under Section 40, is hereby left open and the petitioner can seek appropriate remedy from the 1st respondent in that regard. C.K.ABDUL REHIM, JUDGE. okb