IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN TUESDAY, THE 30TH DECEMBER 2008 / 9TH POUSHA 1930 WP(C).No. 38317 of 2008(J) -------------------------- PETITIONER(S): --------------- IMPRESARIO LEISURE HOLIDAYS LTD., 5TH FLOOR, CHAITHANYA BUILDING, S.A.ROAD, KOCHI 16 REPRESENTED BY ITS ACCOUNTS MANAGER O.A.PRAKASHAN. BY ADV. SRI.ASWIN GOPAKUMAR SRI.PRAVEEN.H. SRI.ANWIN GOPAKUMAR RESPONDENT(S): --------------- 1. STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2. THE INTELLIGENCE OFFICER (IB) (ERNAKULAM) DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT OF KERALA, EDAPPALLY, KOCHI -24. 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), RAVIPURAM, ERNAKULAM. 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM. BY SPL.GOVT. PLEADER (TAXES) SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THOTTATHIL B.RADHAKRISHNAN, J. ------------------------------------------- W.P(C).No.38317 OF 2008 ------------------------------------------- Dated this the 30th day of December, 2008 JUDGMENT The issue relates to payments under the Luxury Tax Act for the years 2006-07 and 2007-08 on account of the fact that the petitioner had not obtained registration under that Act in relation to plying of luxury house boats. Two penalty orders have been imposed, fixing penalty as double than that would have been due on the basis of the books of accounts. Having perused the penalty orders and the grounds raised in the appeals pending before the appellate authority, it is ordered that if the petitioner remits the entire tax that was due under the Luxury Tax Act for those two years and remits 1/4th of such amount provisionally towards penalty, enforcement of the impugned orders will stand suspended till final disposal of Exts.P3 and P4 appeals, provided such payment is made within an outer limit of three weeks from today. If such payment is made, the appellate authority will consider the appeals out of turn and dispose of them within an outer limit of three weeks. Any request of the WPC.38317/08 Page numbers petitioner for registration by condoning the delay and also by any compounding measures is also to be considered appropriately in accordance with law. The writ petition is ordered accordingly. Sd/- THOTTATHIL B.RADHAKRISHNAN, Judge. kkb.