IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 7TH MARCH 2011 / 16TH PHALGUNA 1932 WP(C).No. 6997 of 2011(Y) ------------------------- PETITIONER:- ------------------ BHARATHI LODGE , SOUTH NADA, MUSURIS BUILDING, KODUNGALLUR, REPRESENTED BY THE MANAGER, P.A.JAYAKRISHNAN,S/O.APPUKUTTAN, PANANGATTUKARA, LOKAMALESWARAM, KODUNGALLUR. BY ADV. SRI.V.M.KRISHNAKUMAR RESPONDENTS:- ---------------------- 1. COMMERCIAL TAX OFFICER(LUXURY TAX) DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. 2. THE DEPUTY COMMISSIONER (APPEALS) ERNAKULAM. 3. THE DEPUTY TAHSILDAR, (REVENUE RECOVERY) TALUK OFFICE, KODUNGALLUR. BY SR.GOVT.PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = = WP(C).No.6997 of 2011-Y. = = = = = = = = = = = = = Dated this the 7th March, 2011. J U D G M E N T Petitioner was imposed with penalty under the provisions of the Kerala Tax on Luxuries Act for various years from 2005- 06 to 2010-'11, as per Ext.P2 series orders. Aggrieved by the said orders, the petitioner had preferred statutory appeals before the 2nd respondent, as per Ext.P3 series. Along with appeals, petitioner had preferred stay petitions as evidenced from Exts.P4 series. It is submitted that the appeals and the stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without considering pendency of the appeals, recovery steps are now being initiated on the basis of Exts.P5 and P6 series of revenue recovery notices. Hence the petitioner seeks interference of this Court to restrain the recovery steps till the disposal of the appeals. 2. Considering the pendency of the matter before the WP(C).No.6997 of 2011-Y. 2 statutory appellate authority, I am of the view that the writ petition can be disposed of directing the appellate authority to take effective steps. 3. The writ petition is accordingly disposed of directing the 2nd respondent to consider and pass orders on the stay petitions filed along with Ext.P3 series appeals, 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 receipt of a copy of this Judgment. 4. Till such time orders are issued by the 2nd respondent as directed above, recovery of amounts covered under Exts.P5 and P6 series of revenue recovery notices shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 2nd respondent. C.K.ABDUL REHIM, (Judge) Kvs/-