IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 23RD MARCH 2010 / 2ND CHAITHRA 1932 WP(C).No. 9679 of 2010(H) ------------------------- PETITIONER: --------------- P.S.SURESH, PROPRIETOR, HOTEL S.N.INTERNATIONAL KUMILI, DIST. IDUKKI. BY ADV. SRI.K.REGHU KOTTAPPURAM RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER(LUXURY TAX), IDUKKI AT KATTAPPANA. 2. THE DEPUTY COMMISSIONER,(APPEALS) COMMERCIAL TAXES, RAVIPURAM, ERNAKULAM. 3. THE SECRETARY TO GOVT., TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV. MR. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.( C) No. 9679 OF 2010 ......................................................................... Dated this the 23rd March, 2010 J U D G M E N T Ext.P2 order imposing penalty upon the petitioner with regard to payment of 'luxury tax' under the Kerala Tax on Luxuries Act,1976 has been subjected to challenge from the part of the petitioner by filing Ext.P4 appeal along with Ext.P6 application for condonation of delay and also Ext.P8 application for stay. The petitioner has approached this Court because of the delay in finalisation of the above proceedings and initiation of coercive steps in the meanwhile, issuing Ext. P3 demand notice for realisation of the amount stated as due . 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext.P6 application for condonation of delay in filing Ext. P4 W.P.( C) No. 9679 OF 2010 2 appeal and Ext.P8 application 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 the judgment. It is also made clear that till such final orders are passed on Exts. P6 and P8, all further proceedings pursuant to Ext.P3 shall be kept in abayeance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk