Kerala High Court
M/S. Madhavaraja Club vs The Commercial Tax Officer (Luxury Tax) on 5 April, 2013
Author: Antony Dominic
Bench: Antony Dominic
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
FRIDAY, THE 5TH DAY OF APRIL 2013/15TH CHAITHRA 1935
WP(C).No. 9571 of 2013 (V)
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PETITIONER(S):
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M/S. MADHAVARAJA CLUB,
ENGLISH CHURCH ROAD,
PALAKKAD.
REPRESENTED BY ITS SECRETARY.
GIRI NAIR.
BY ADVS.SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
SRI.MAHESH V.MENON
RESPONDENT(S):
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1. THE COMMERCIAL TAX OFFICER (LUXURY TAX),
PALAKKAD - 679 001.
2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS),
ERNAKULAM - 682 016.
3. INSPECTING ASST.COMMISSIONER,
DEPT.TAXES DEPARTMENT,
PALAKKAD - 679 001.
R1 TO R3 BY GOVERNMENT PLEADER, SOBHA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05-04-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
DG
WP(C).No. 9571 of 2013 (V)
APPENDIX
PETITIONER'(S) EXHIBITS:
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EXHIBIT-P1 : COPY OF ORDER OF 2008-09 ISSUED BY THE IST RESPONDENT.
EXHIBIT-P1(A): COPY OF ORDER FOR 2009-10 ISSUED BY THE IST RESPONDENT.
EXHIBIT-P1(B): COPY OF ORDER FOR 2010-11 ISSUED BY THE IST RESPONDENT.
EXHIBIT-P1(C): COPY OF ORDER FOR 2011-12 ISSUED BY THE IST RESPONDENT.
EXHIBIT-P2: COPY OF ORDER (PENALTY) FOR 2008-09 ISSUED BY THE IST
RESPONDENT.
EXHIBIT-P2(A): COPY OF ORDER (PENALTY)FOR 2009-10 ISSUED BY THE IST
RESPONDENT.
EXHIBIT-P2(B): COPY OF ORDER (PENALTY)FOR 2009-10 ISSUED BY THE IST
RESPONDENT.
EXHIBIT-P2(C): COPY OF ORDER (PENALTY)FOR 2011-12 ISSUED BY THE IST
RESPONDENT.
EXHIBIT-P3 : COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
EXHIBIT-P3(A): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
EXHIBI-P3(B): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
EXHIBIT-P3(C): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
EXHIBIT-P4: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
EXHIBIT-P4(A): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
EXHIBI-P4(B): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
EXHIBIT-P4(C): COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
EXHIBIT-P5: COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
EXHIBIT-P5(A): COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
EXHIBIT-P5(B): COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
EXHIBIT-P5(C): COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
EXHIBIT-P6: COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
EXHIBIT-P6(A): COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
EXHIBIT-P6(B): COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
EXHIBIT-P6(C): COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
EXHIBIT-P7: COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT.
EXHIBIT-P7(A): COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT.
EXHIBIT-P7(B): COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT.
EXHIBIT-P7(C): COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT.
RESPONDENT(S) EXHIBITS - NIL
//TRUE COPY//
P.A TO JUDGE
ANTONY DOMINIC, J.
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W.P.(C) NO. 9571 OF 2013
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Dated this the 5th day of April, 2013
J U D G M E N T
Ext.P1 series are assessment orders and Ext.P2 series are the penalty orders passed against the petitioner under the Kerala Tax on Luxuries Act, 1976. Challenging these orders, petitioner has filed Exts.P3 and P4 series of appeals along with Exts.P5 and P6 series of stay petitions. The appeals and the stay petitions are pending consideration of the 2nd respondent. Meantime, revenue recovery proceedings are initiated against the petitioner by Ext.P7 series of notices. It is thereupon this writ petition is filed.
2. Taking note of the pendency of Exts.P3 and P4 series of appeals now pending before the 2nd respondent, I direct the appellate authority to pass orders thereon. This shall be done, as expeditiously as possible, at any rate within three months of receipt of a copy of this judgment. In the meantime, recovery of the amounts due from the petitioner under Exts.P1 and P2 series of orders will stand stayed subject to the petitioner remitting 1/3rd of the amount due thereunder within two weeks from today.
Writ petition is disposed of as above.
Sd/-
ANTONY DOMINIC, JUDGE Rp