WINDSOR CASTLE Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner is an assessee under the Kerala Tax on Luxuries Act, 1976. This Writ Petition is filed by it, mainly feeling aggrieved by Ext. P 15 order passed by the second respondent, appellate authority, dismissing its application for stay of collection of luxury tax, for the assessment years 2000-01 to 2003-04. According to the appellate authority, there is no provision in the Kerala Tax on Luxuries Act, 1976 enabling it to stay collection of tax, pending appeal. The petitioner attacks the said order.

(2.) I heard the learned Government Pleader for the respondents also. The appellate authority which is having the power to set aside an order has incidental or ancillary power to grant stay of the same, during the pendency of appeal. This legal position is well settled in view of the decision of the Apex Court in I.T. Officer v. Mohd. Kunhi 1968 KLT 794 (SC) : AIR 1969 SC 430 and also the decision of this Court in Dy. Conservator, Forests v. Sarojini 1981 KLT 179.

(3.) Fortunately, in this case it is not necessary to fall back on these general principles. Going by the Rules framed under the Act, it can be seen that Rule 8 of the Kerala Tax on Luxuries Rules, 1976 deals with filing of interlocutory application for stay. That means that the appellate authority has got power to grant stay.