Kerala High Court
WP(C)/38317/2008 of M/S.IMPRESARIO LEISURE HOLIDAYS LTD Vs STATE OF KERALA on 30 December 2008
HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN TUESDAY, THE 30TH DECEMBER 2008 / 9TH POUSHA 1930 WP(C).No. 38317 of 2008(J) -------------------------- PETITIONER(S): --------------- IMPRESARIO LEISURE HOLIDAYS LTD., 5TH FLOOR, CHAITHANYA BUILDING,
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN
TUESDAY, THE 30TH DECEMBER 2008 / 9TH POUSHA 1930
WP(C).No. 38317 of 2008(J)
--------------------------
PETITIONER(S):
---------------
IMPRESARIO LEISURE HOLIDAYS LTD., 5TH FLOOR,CHAITHANYA BUILDING, S.A.ROAD, KOCHI 16REPRESENTED BY ITS ACCOUNTS MANAGERO.A.PRAKASHAN.CHAITHANYA BUILDING, S.A.ROAD, KOCHI 16REPRESENTED BY ITS ACCOUNTS MANAGERO.A.PRAKASHAN.
BY ADV. SRI.ASWIN GOPAKUMAR
SRI.PRAVEEN.H.
SRI.ANWIN GOPAKUMAR
RESPONDENT(S):
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1.STATE OF KERALA REPRESENTED BY ITSSECRETARY (TAXES), GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM 695 001.SECRETARY (TAXES), GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM 695 001.
2.THE INTELLIGENCE OFFICER (IB) (ERNAKULAM)DEPARTMENT OF COMMERCIAL TAXES,GOVERNMENT OF KERALA, EDAPPALLY,KOCHI -24.DEPARTMENT OF COMMERCIAL TAXES,GOVERNMENT OF KERALA, EDAPPALLY,KOCHI -24.
3.THE DEPUTY COMMISSIONER OF COMMERCIALTAXES (APPEALS), RAVIPURAM, ERNAKULAM.TAXES (APPEALS), RAVIPURAM, ERNAKULAM.
4.THE INSPECTING ASSISTANT COMMISSIONER,COMMERCIAL TAXES, KAKKANAD, ERNAKULAM.COMMERCIAL TAXES, KAKKANAD, ERNAKULAM.
BY SPL.GOVT. PLEADER (TAXES) SRI.K.P.PRADEEP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 30/12/2008, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
THOTTATHIL B.RADHAKRISHNAN, J.
------------------------------------------- W.P(C).No.38317 OF 2008 ------------------------------------------- Dated this the 30[th] day of December, 2008
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JUDGMENT
The issue relates to payments under the Luxury Tax Act forthe years 2006-07 and 2007-08 on account of the fact that thepetitioner had not obtained registration under that Act inrelation to plying of luxury house boats. Two penalty ordershave been imposed, fixing penalty as double than that wouldhave been due on the basis of the books of accounts. Havingperused the penalty orders and the grounds raised in the appealspending before the appellate authority, it is ordered that if thepetitioner remits the entire tax that was due under the LuxuryTax Act for those two years and remits 1/4[th] of such amountprovisionally towards penalty, enforcement of the impugnedorders will stand suspended till final disposal of Exts.P3 and P4appeals, provided such payment is made within an outer limit ofthree weeks from today. If such payment is made, the appellateauthority will consider the appeals out of turn and dispose ofthem within an outer limit of three weeks. Any request of the WPC.38317/08
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petitioner for registration by condoning the delay and also byany compounding measures is also to be consideredappropriately in accordance with law. The writ petition isordered accordingly.
Sd/-
kkb.
THOTTATHIL B.RADHAKRISHNAN,Judge.