IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 19TH JANUARY 2009 / 29TH POUSHA 1930 WP(C).No. 30720 of 2007(F) -------------------------- PETITIONER ------------------ M/S.TRIVANDRUM CLUB, VAZHUTHACAUD, THIRUVANANTHAPURAM - 695 010. REPRESENTED BY ITS HON.SECRETARY SHRI.R.THULASI. BY ADV. SRI.T.M.SREEDHARAN RESPONDENT(S): --------------- 1. THE SALES TAX OFFICER (LUXURY TAX), O/O THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF MEMORANDUM OF ASSOCIATION. P2 COPY OF NOTICE DT 3.10.07. P3 COPY OF NOTICE DT 3.10.07. P4 COPY OF ORDER DT 27.9.07 FOR 2006-07. P5 COPY OF ORDER DT 27.9.07 FOR 2005-06 P6 COPY OF NOTICE DT 14.6.07. P7 COPY OF NOTICE DT 14.6.07 FOR 2006-07. P8 COPY OF REPLY DT 21.6.07. // TRUE COPY // P.A. TO JUDGE K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 30720 OF 2007 F ```````````````````````````````````````````````````` Dated this the 19th day of January, 2009 J U D G M E N T Prayers in the writ petition are as follows: (i) To issue a writ of certiorari or any other appropriate writ, order or direction, to call for the records leading to the issue of Exts.P2 & P3 notices under section 6(2) and Exts.P4 and P5 penalty orders under section 17A imposing penalty for 2006-07 and 2005-07 and quash the same. (ii) To issue a writ of mandamus or any other appropriate writ, order or direction, directing the respondents to forebear from implementing or enforcing Exts.P2 and P3 notices and Exts.P4 and P5 penalty orders against the petitioner. 2. I heard learned counsel for the petitioner Sri.T.M.Sreedharan and learned Government Pleader. 3. The petitioner is a Club. It is an assessee under section 4(B)(2) of the Kerala Taxes on Luxuries Act, 1976. The petitioner has come to be visited with Exts.P4 and P5 orders of penalty under section 17A of the Act. This was preceded by WPC.30720/07 : 2 : Exts.P6 and P7 notices to which the petitioner submitted Ext.P8 reply. Learned counsel for the petitioner confines his submissions to the challenge to Exts.P4 and P5. 4. Having heard the parties, I feel this is a case where the petitioner should be relegated to the pursuit of appellate remedy under section 7 of the Act. But, at the same, the orders of penalty should be kept in abeyance. In such circumstances, writ petition is disposed of relegating the petitioner to prefer appeals against Exts.P4 and P5 within three weeks from today. Accordingly, if the petitioner prefers appeals against Exts.P4 and P5 under section 7 of the Act within three weeks from today, the appeals will be considered without reference to the delay and a decision will be taken thereon in accordance with law within three months from the date of filing of the appeals with an opportunity of hearing to the petitioner. Till such time, the interim order passed by this court will continue. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE