IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 17TH JANUARY 2008 / 27TH POUSHA 1929 WP(C).No. 1682 of 2008(A) ------------------------------------- PETITIONER: ------------------- JERRY EASOW OOMMEN, PROPRIETOR, MANNOOR ENTERPRISES, KUMBHAZHA MURI P.O., PATHANAMTHITTA. BY ADV. SRI.KURIAN GEORGE KANNAMTHANAM (SR.) SRI.TONY GEORGE KANNANTHANAM RESPONDENTS: ------------------------ 1. THE GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, PATHANAMTHITTA. 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, PATHANAMTHITTA. 3. STATE OF KERALA, REPRESENTED BY SECRETARY, REVENUE DEPARTMENT, GOVT. SECRETARIAT, TRIVANDRUM. 4. THE TAHSILDAR, PATHANAMTHITTA. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/01/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ========================= W.P.(C)NO.1682 OF 2008 ========================= Dated this the 17th day of January 2008 JUDGMENT Petitioner is a small scale industrial unit which was granted exemption from sales tax for the period from 1990-1995. Thereafter that period was extended by Ext.P1 for the period from 1999-2004. Petitioner filed an appeal against the said order and that was rejected by the state level committee by order dated 9.7.2002. Against the order of the state level committee, the petitioner moved the Government by filing Ext.P5 and that is stated to be pending even now. 2. In the meanwhile, when steps were taken for realising the amount that is due, the petitioner submitted Ext.P3 representation offering to furnish adequate security to protect the interest of the revenue with a further request to await a decision on Ext.P5. Despite this, Ext.P4 revenue recovery notice was issued and that is now challenged in this writ petition. 3. In this court also, counsel for the writ petitioner re- iterates his offer to safe guard the interest of the revenue, until disposal of Ext.P5, for deferring further proceedings pursuant to W.P.(C)1682/2008 2 Ext.P4 revenue recovery notice. This request is reasonable and therefore I direct that the petitioner shall, within 10 days from today, deposit the amount sought to be recovered by Ext.P4 in any Government Treasury and produce the receipt thereof before the second respondent. 4. Subject to the production of receipt of deposit as above, it is directed that further proceedings pursuant to Ext.P4 will be deferred. In the meantime, 4th respondent before whom Ext.P5 representation has been filed by the petitioner, shall take up the representation and decide on the claim of the petitioner with notice to the petitioner. This shall be done as expeditiously as possible, at any rate, within two months of production of a copy of this judgment. It is clarified that depending upon the outcome of Ext.P5 representation, it will be open to the second respondent to decide on the appropriation of the amount to be deposited by the petitioner in the Treasury. The writ petition is disposed of as above. ANTONY DOMINIC, JUDGE css/ W.P.(C)1682/2008 3