IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 9TH DECEMBER 2008 / 18TH AGRAHAYANA 1930 WP(C).No. 36111 of 2008(Y) -------------------------- PETITIONER(S): -------------------- LIONS CLUB OF COCHIN EAST GANDHI NAGAR, KOCHI -20, REP. BY ITS SECRETARY,K.S. PREMANADH, AGED 46 YEARS, S/O. K.C. SURENDRAN, LIONS CLUB OF COCHIN EAST, GANDHI NAGAR, KOCHI -20. BY ADV. SRI.P.M.JOSHI RESPONDENT(S): ----------------------- 1. STATE OF KERALA, REP. BY INTELLIGENCER OFFICER (IB) ERNAKLAM, DEPARTMENT OF COMMERCIAL TAX, GOVT. OF KERALA, EDAPPALLY, KOCHI -24. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPELLATE AUTHORITY), OFFICE OF COMMISSIONER OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES ERNAKULAM, CIVIL STATION, KAKKANAD, KOCHI -30. BY GOVT.PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 36111 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 9th day of December, 2008 JUDGMENT Petitioner is aggrieved by the assessment under the Kerala Tax on Luxuries Act. Exts.P1 and P3 are the assessment orders. Learned counsel for the petitioner submits that the petitioner has preferred appeals against the same accompanied by application for condonation of delay and also application seeking stay. In the meantime petitioner is faced with Exts.P5 and P6 recovery notices. 2. I heard learned counsel for the petitioner and the learned Government Pleader. The writ petition is disposed of directing the second respondent to consider and take a decision on the application seeking condonation of delay and if the delay is condoned, there will be a further direction to the second respondent to consider and take a decision on the application for stay in accordance with law within a period of three weeks from the date of production of a copy of this judgment. Till such time, proceedings pursuant to Exts.P5 and P6 will be kept in abeyance. Petitioner will produce a copy of this judgment before the second respondent as soon as it is received. (K.M. JOSEPH, JUDGE) sb