IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 26TH MAY 2010 / 5TH JYAISHTA 1932 WP(C).No. 16152 of 2010(T) -------------------------- PETITIONER(S): --------------- M/S.AMBADY'S PALMGROVE CLUB AMABADY'S TOURIST ENTERPRISES (P) LTD PALMGROVE APARTMENT ,AMBADY RETIRED 28/2356 B2 B3, CHILAVANNOOR ROAD, KADAVANTHARA, COCHIN 682 020 REPRESENTED BY ITS MANAGING DIRECTOR SRI.AMBADY KRISHNA MENON. BY ADV. SRI.ANIL D. NAIR SRI.NIVEDITA A.KAMATH RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER(R) OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES ERNAKULAM, COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS) ERNAKULAM. 3. THE COMMERCIAL TAX OFFICER (REVENUE RECOVERY) 2ND FLOOR, CIVIL STATION, ERNAKULAM, KAKKANAD, COCHIN-30. 4. STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES) SECRETARIAT,THIRUVANANTHAPURAM. SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/05/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 16152 OF 2010 -------------------------------------------- Dated this the 26th day of May, 2010 JUDGMENT Being aggrieved of Ext.P1 order passed by the 1st respondent imposing the liability to pay tax under the Kerala Luxury Tax Act, the petitioner has already filed Ext.P2 appeal, along with Ext.P3 petition for stay, which are stated as pending consideration before the 2nd respondent. The grievance of the petitioner is that, without any regard to the pendency of the said proceedings, the 3rd respondent has issued Ext.P4 notice under the Kerala Revenue Recovery Act; which hence is under challenge. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the 2nd respondent is directed to consider and pass appropriate orders on Ext.P3 petition for stay in accordance with law, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. It is made clear that, till such orders are passed on Ext.P3, all further coercive proceedings pursuant to Ext.P4 shall be kept in abeyance. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc