IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 4TH JUNE 2010 / 14TH JYAISTHA 1932 WP(C).No. 17436 of 2010(D) -------------------------- PETITIONER: --------------- TAJ KERALA HOTELS & RESORTS LIMITED, THE GATEWAY HOTEL MARINE DRIVE,ERNAKULAM KOCHI-11. REPRESENTED BY ITS CHIEF ACCUNTANT, MR.REUBEN JOHN, BY ADV. MR. E.K.NANDAKUMAR MR. A.K.JAYASANKAR NAMBIAR MR. .JOHN MATHAI MR. P.BENNY THOMAS MR. P.GOPINATH MR. RAJA KANNAN RESPONDENTS: --------------- 1. THE STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM. 2. COMMERCIAL TAX OFFICER (LUXURY TAX) OFFICE OF THE DEPURTY COMMISSIONR OF COMMERCIAL TAXES, ERNAKULAM. 3. THE SALES TAX APPEALLATE TRIBUNAL ERNAKULAM. 4. INSEPCTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER MR. V. K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/06/2010, ALONG WITH WP (C) 17457 OF 2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) Nos. 17436 of 2010 and 17457 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 4th day of June, 2010 JUDGMENT Common issue arises for consideration in both these cases. 2. Being aggrieved of Ext.P1 assessment orders passed by the second respondent under the Kerala Tax on Luxuries Act 1976, the petitioners have preferred Ext.P3 appeals along with Ext.P4 petitions for stay, which are pending consideration before the third respondent. The case of the petitioners is that, without any regard to the pendency of the above proceedings, the respondents are proceeding with coercive steps under the Kerala Revenue Recovery Act, as borne by Ext.P5, which hence is under challenge. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the third respondent is directed to consider and pass appropriate order on Ext.P4 petitions for stay, in accordance with law, as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a copy of the judgment. It is made clear that till such orders are passed on Ext.P4, the coercive steps stated as being pursued against the W.P. (C) No. 17436 and 17457 of 2010 : 2 : petitioners shall be kept in abeyance. Both the Writ Petitions are disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd