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Judgment
Against Exts.P1, P6 and P11 assessment orders under the Kerala Tax on Luxuries Act, the petitioner has preferred Exts.P4, P9 and P14 appeals
together with Exts.P5, P10 and P15 stay petitions before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay
petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Exts.P1, P6 and P11 assessment
orders.
I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents.
On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the
following directions:
The 2nd respondent shall consider and pass reasoned orders on Exts.P5, P10 and P15 stay petitions within a period of three months from the date
of receipt of a copy of this judgment, after hearing the petitioner.
Recovery steps for recovery of amounts confirmed against the petitioner by Exts.P1, P6 and P11 assessment orders shall be kept in abeyance till
such time as orders are passed by the 2nd respondent as directed above and communicated to the petitioner.
The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action.
