IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 20TH JULY 2011 / 29TH ASHADHA 1933 WP(C).No. 19723 of 2011(M) ----------------------------------------- PETITIONER(S): ------------------------ SAGARA BEACH RESORT, LIGHT HOUSE ROAD, KOVALAM, VIZHINJAM. P.O, THIRUVANANTHAPURAM, REPRESENTED BY ITS PARTNER R. HARIDAS. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.K.S.HARIHARAN NAIR, SRI.K.UMAMAHESWAR. RESPONDENT(S): -------------------------- 1. INTELLIGENCE OFFICER (IB)-II, COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 033. 2. SALES TAX OFFICER, LUXURY TAX, OFFICE OF THE DY. COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 035. 3. DY. COMMISSIONER (APPEALS), COMMERCIAL TAXES, THIRUVANANTHAPURAM – 695 033. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 19723 of 2011(M) APPENDIX PETITIONER'S EXHIBITS: EXT.P1(a): COPY OF THE PENALTY ORDER DATED 30/04/2011 OF THE 1ST RESPONDENT FOR 2007-2008. EXT.P1(b): COPY OF THE PENALTY ORDER DATED 30/04/2011 OF THE 1ST RESPONDENT FOR 2008-2009. EXT.P2(a): COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P1(a). EXT.P2(b): COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P1(b). EXT.P3(a): COPY OF THE PETITION FOR STAY IN EXT.P2(a). EXT.P3(b): COPY OF THE PETITION FOR STAY IN EXT.P2(b). EXT.P4(a): COPY OF THE PETITION FOR EARLY HEARING IN EXT.P2(a). EXT.P4(b): COPY OF THE PETITION FOR EARLY HEARING IN EXT.P2(b). EXT.P5: COPY OF THE NOTICE DATED 13/07/2011 OF THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.19723 OF 2011 ---------------------------------------------- Dated this the 20th day of July, 2011 JUDGMENT Against Exts.P1(a) and P1(b) penalty orders, the petitioner has filed Exts.P2(a) and P2(b) appeals along with Exts.P3(a) and P3(b) stay petitions. The petitioner's grievance in this writ petition is that before the appellate authority could consider the stay applications, recovery proceedings have been initiated by the 2nd respondent for recovery of the disputed penalty. 2. I have heard the learned Government Pleader also. 3. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The 3rd respondent shall consider and pass orders on Exts.P3(a) and P3(b) stay petitions, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till orders are thus passed, coercive recovery proceedings for recovery of the disputed penalty in Exts.P2(a) and P2(b) appeals shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd