IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 20TH JUNE 2011 / 30TH JYAISHTA 1933 WP(C).No. 16483 of 2011(I) -------------------------- PETITIONER: --------------- THE GATEWAY HOTEL, (FORMERLY KNOWN AS TAJ RESIDENCY), P.T.USHA ROAD, KOZHIKODE-673032. REPRESENTED BY ITS CHIEF ACCOUNTANT, MR. HARIKRISHNAN.N.K. BY ADVS. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH MENON SRI.KURYAN THOMAS RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2. THE DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, DEVI COMPLEX, ERNAJIPALAM, KOZHIKODE-673006. 3. THE INTELLIGENCE OFFICER, SQUAD NO.VI, COMMERCIAL TAXES, DEVI COMPLEX, ERANJIPALAM, KOZHIKODE-670006. 4. THE SALES TAX OFFICER(RECOVERY) OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE-670006. R1 TO R4 BY GOVT. PLEADER SRI. V.V. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16483/ 2011 APPENDIX PETITONER'S EXHIBITS: EXT.P1: COPY OF THE PENALTY ORDER DATED 10.02.2009 PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2007-08. EXT.P2: COPY OF THE PENALTY ORDER DATED 10.02.2009 PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2008-09. EXT.P3: COPY OF THE APPEAL DATED 20.03.2009 FILED BEFORE THE 2ND RESPONDENT CHALLENGING EXHIBIT P1 ORDER. EXT.P4: COPY OF THE APPEAL DATED 20.03.2009 FILED BEFORE THE 2ND RESPONDENT CHALLENGING EXHIBIT P2 ORDER. EXT.P5: COPY OF THE REVENUE RECOVERY NOTICE DATED 17.06.2011 ISSUED TO THE PETITIONER B Y THE 4TH RESPONDENT. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE smvd C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 16483 of 2011 --------------------------------- Dated this the 20th day of June, 2011 JUDGMENT Aggrieved by Exts. P1 and P2 orders of penalty, the petitioner had filed Exts.P3 and P4 appeals before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeals which were filed as early as in the year 2009, recovery steps has now been initiated on the basis of Ext.P5 notice. 2. Since the matter is now in seizin of the of the appellate authority, it is for the petitioner to seek appropriate interim relief against the recovery steps, by approaching the said authority. If the petitioner makes any application seeking interim stay, the 2nd respondent appellate authority shall consider such application and pass appropriate orders. If the petitioner makes any such application within a period of two weeks from the date of receipt of a copy of this judgment, the same shall be considered and disposed of at the earliest possible, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate WP(C) .16483/2011 2 within a period of one month from the date of receipt of such application . 3. Till such time a decision is taken by the appellate authority, recovery steps now initiated pursuant to Ext.P5 shall be kept in abeyance. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .16483/2011 3