IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 9TH DECEMBER 2011 / 18TH AGRAHAYANA 1933 WP(C).No. 32882 of 2011(I) ----------------------------------- PETITIONER(S) : --------------------- NADUKKARA AGRO PROCESSING CO.LTD., NADUKKARA, AVOLI P.O., MUVATTUPUZHA-686 677. REP. BY S.MURALIDAS, AUTHORISED SIGNATORY. BY ADV. SRI.A.KUMAR RESPONDENT(S) : ------------------------ 1. THE STATE OF KERALA, REP. BY MINISTRY OF FINANCE, GOVT. SECRETARIAT, TRIVANDRUM-01. 2. THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM-01. 3. THE ASSISTANT COMMISSIONER-I, COMMERCIAL TAXES, SPECIAL CIRCLE, PERUMBAVOOR. 4. THE INSPECTING ASSISTANT COMMISSIONER, DEPT. OF COMMERCIAL TAXES, MUVATTUPUZHA. R1 TO R4 BY ADV.SMT.SHOBA ANNAMMA EAPEN, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AMV WPC NO.32882 OF 2011 (I) APPENDIX PETITIONER(S) EXHIBITS : P.1 : COPY OF THE CERTIFICATE OF INCORPORATION DTD:01.12.1999. P.1(A) : COPY OF THE REGISTRATION CERTIFICATE DTD: 19.05.2000. P.2 : COPY OF THE CST NOTIFICATION SRO NO.1730/93 DTD: 03.11.1993. P.3 : COPY OF THE SANCTION ORDER DTD: 22.05.1999 P.4 : COPY OF THE MEMORANDUM OF ASSOCIATION AND ARTICLES OF ASSOCIATION DTD: 23.11.1999. P.5 : COPY OF THE ASSET TRANSFER AGREEMENT DTD: 30.11.2000. P.6 : COPY OF THE ORDER OF THE DEPUTY COMMISSIONER (GENERAL) DTD: 02.03.2005 GRANTING EXEMPTION UNDER THE KERALA GENERAL SALES TAX ACT. P.7 : COPY OF SRO NO.320/2005 DTD: 31.03.2005. P.8 : COPY OF THE BUDGET SPEECH FOR 2007-2008 DTD: 09.03.2007. P.9 : COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT PERIOD 2004-05 DTD: 25.01.2010. P.10 : COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2005-06 DTD: 28.10.2010. P.11 : COPY OF THE ANNUAL REPORT FOR 2010-11. P.12 : COPY OF THE REPRESENTATION MADE BY THE PETITIONER TO THE GOVERNMENT DATED NIL. P.13 : COPY OF REVENUE RECOVERY NOTICE DTD: 17.08.2011. P.14 : COPY OF NOTICE ISSUED BY THE 4TH RESPONDENT DTD:03.12.2011. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE AMV S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.32882 of 2011 ---------------------------------------------- Dated this the 9th day of December, 2011 JUDGMENT The petitioner is an assessee under the Central Sales Tax Act. Hitherto the petitioner was enjoying the benefit of a notification issued by the Government granting concessional rate of tax. The Government has now rescinded that notification granting concessional rate. Based on the rescinding of the notification, the petitioner has been assessed to tax at the higher rate. The petitioner is challenging the notification rescinding the earlier notification and the assessment. The petitioner has also filed Ext.P12 representation in this regard before the 1st respondent, Government of Kerala. The petitioner now seeks a direction to the 1st respondent to consider and pass orders on Ext.P12 and seeks stay of recovery of tax till then. 2. I have heard the learned Government Pleader also. 3. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the 1st respondent to W.P.(C)No.32882/11 2 consider and pass orders on Ext.P12, after affording an opportunity of being heard to the petitioner, as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of this judgment. The petitioner shall also move a petition for stay of recovery of the tax before the 1st respondent. The 1st respondent shall pass orders on the same within two weeks from the date of receipt of the application for stay. The application for stay shall be filed within ten days from today. If the petitioner files the application within ten days, coercive recovery, pursuant to the assessment, shall be kept in abeyance, till orders are passed on the stay petition. S. SIRI JAGAN, JUDGE acd W.P.(C)No.32882/11 3 W.P.(C)No.32882/11 4