IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 26TH OCTOBER 2009 / 4TH KARTHIKA 1931 WP(C).No. 30276 of 2009(D) -------------------------- PETITIONER: --------------- M/S.HOTEL DIANA, SOUTH MALABAR TRADING COMPANY, VADAKKANCHERRY, PALAKKAD DISTRICT, REPRESENTED BY JOSEPH MATHEW, PARTNER. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER (LUXURY TAX), PALAKKAD. 2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASST.COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Shg/ C.K. ABDUL REHIM, J - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 30276 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 26th day of October, 2009 J U D G M E N T 1. By virtue of Ext.P1 &P2 order of assessments, luxury tax as well as penalty were imposed on the petitioner, for the years 2004-05 & 2005-06, under the provisions of Kerala Tax on Luxuries Act, 1976. Aggrieved by the said orders the petitioner had preferred appeals as evidenced by Exts.P3 to P6 before the 2nd respondent. Along with the appeals the petitioner had also filed Ext.P7 to P10 applications seeking stay of recovery of the disputed amount of tax till the disposal of the appeal. It is submitted that the appeals and stay petitions are pending consideration and disposal before the 2nd respondent. Complaint of the petitioner is that without taking into consideration of pendency of the appeals, steps are now been initiated for recovery of the amounts, as evidenced by W.P.(C)No. 30276 of 2009 -2- Exts.P-11 & P-12 demand notices issued under the provisions of the Revenue Recovery Act. Hence the petitioner is seeking direction for early disposal of the appeals and to keep in abeyance recovery steps till then. 2. Heard learned counsel for the petitioner and Government Pleader appearing for the respondents. Having considered facts and circumstances of the case, I am of the opinion that the writ petition can be disposed of directing the appellate authority to have an early disposal of the appeals and the stay petitions as well. 3. The 2nd respondent is directed to consider and pass orders on Ext.P7 to P10 stay petitions 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 copy of this judgment. 4. The respondents are directed to keep in abeyance W.P.(C)No. 30276 of 2009 -3- realization of amounts covered under Exts.P1 & P2 till orders are passed on the stay petitions as directed above. The 2nd respondent is also directed to take steps for an early disposal of the appeals. C.K. ABDUL REHIM JUDGE shg/