IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 17TH DECEMBER 2010 / 26TH AGRAHAYANA 1932 WP(C).No. 14784 of 2007(I) -------------------------- PETITIONER: --------------- VYSHAK INTERNATIONAL HOTEL (P) LTD., REP.BY ITS MANAGING DIRECTOR, JOSE ELLICKAL,PAYYANNUR-670 307. BY ADV. MR. G. MOHAN RESPONDENTS: --------------- 1. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES,KOZHIKODE. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES,KANNUR. 3. COMMERCIAL TAX OFFICER,PAYYANNUR. BY GOVERNMENT PLEADER MR. K. P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P (C) No. 14784 OF 2007 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 17th day of December, 2010 JUDGMENT The petitioner has approached this Court seeking for a direction to consider and finalize the statutory appeals preferred against the assessment orders in respect of the concerned assessment years. It was stated that the petitioner was constrained to approach this Court because of the coercive proceedings being pursued under the relevant provisions of the Kerala Revenue Recovery Act, notwithstanding the pendency of the above appeals and interlocutory applications for stay. 2. When the matter came up for consideration before this Court on 25th May, 2007, the matter was admitted and a detailed interim order was passed, wherein some wider directions were also given including as to the necessity to amend the Statute, particularly the Abkari Act and the Rules, so as to incorporate necessary provisions to cancel the licence, if any Sales tax due was there, observing that, the revenue, whether it be by way of Sales tax or by way of Abkari arrears was equally important for the State. The coercive proceedings were also intercepted for a period of six weeks, on condition that, the petitioner satisfied 50 % of the entire tax liability and 25 % of the penalty within three weeks. W.P. (C) No. 14784 of 2007 2 3. Being aggrieved of the said interim order, the matter was taken up in appeal by the petitioner, by filing W.A. No. 1345 of 2007, which was disposed of as per judgment dated 11.06.2007. The Division Bench observed that, the observations made by the learned Single Judge in the interim order were not at all warranted for granting or refusing the prayers sought for in the Writ Petition. The Writ Appeal was disposed of with the following directions: “(1) The order passed by the learned Single Judge is set aside. (2) A direction is given to the Appellate Authority and the Revisional Authority to consider and dispose of the appeals and revisions for the period December, 2005 and January 2006, said to be pending before them as early as possible, at any rate within three months from the date of receipt of a copy of this order and while doing so, the Appellate Authority and the Revisional Authority shall not be influenced by any of the observations made by the learned Single Judge. Ordered accordingly.” 4. In view of the directions given by the Division Bench as above, the prayers sought for by the petitioner stand substantially satisfied. Nothing further remains to be considered. In the said circumstances, no furthers orders are required to be passed in the Writ Petition and it is closed accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd