IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 11TH APRIL 2008 / 22ND CHAITHRA 1930 WP(C).No. 4078 of 2008(I) ------------------------- PETITIONER: ------------ PRESTIGE PLYWOOD INDUSTRIES P.LTD MUDICKAL, PERUMBAVOOR, ERNAKULAM DISTRICT REPRESENTED BY ITS MANAGING DIRECTOR MR.T.A.ABDULLA. BY ADV. SRI.SHAJI CHIRAYATH SMT.JIJI M. VARKEY SMT.M.K.SAFEELA BEEVI RESPONDENTS: ------------- 1. DISTRICT COLLECTOR,ERNAKULAM DISTRICT CIVIL STATION, KAKKANAD, ERNAKULAM DISTRICT, PIN 682 030. 2. TAHSILDAR, KUNNATHUNADU PERUMBAVOOR TALUK OFFICE, PERUMBAVOOR, ERNAKULAM DISTRICT, PIN 683 542 3. COMMERCIAL TAX OFFICER VADAPALANI IST ASSESSMENT CIRCLE CHENNAI, TAMILANADU PIN 600106. BY SHRI.C.K.GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No. 4078/2008 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF ASSESSMENT ORDER PASSED BY 3RD RESPONDENT FOR THE YEAR 1998-99. P2 : COPY OF ASSESSMENT ORDER PASSED BY 3RD RESPONDENT FOR THE YEAR 1999-2000. P3 : COPY OF NOTICE UNDER SECTION 7 OF REVENUE RECOVERY ACT ISSUED BY 2ND RESPONDENT. P4 : COPY OF NOTICE UNDER SECTION 7 OF REVENUE RECOVERY ACT ISSUED BY 2ND RESPONDENT. P5 : COPY OF APPEAL PETITION FILED BY PETITIONER PURSUANT TO EXHIBIT P1 ASSESSMENT ORDER. P6 : COPY OF APPEAL PETITION FILED BY petitioner PURSUANT TO EXT.P2 ASSESSMENT ORDER. P7 : COPY OF ORDER PASSED BY APPELLATE AUTHORITY PURSUANT TO EXT.P5. P8 : COPY OF ORDER PASSED BY APPELLATE AUTHORITY PURSUANT TO EXT.P6. P9 : COPY OF ORDER PASSED BY HIGH COURT OF MADRAS IN WP(C) No. 2120/2008. P10 : COPY OF ORDER PASSED BY HIGH COURT OF MADRAS IN WP(C) No.2121/2008. P11 : COPY OF NOTICE UNDER SECTION 49(2) OF REVENUE RECOVERY ACT BY 2ND RESPONDENT. // TRUE COPY // PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ---------------------- WP(C) No. 4078 of 2008 ------------------------------------ Dated, this the 11th day of April, 2008 J U D G M E N T Petitioner is challenging recovery proceedings for recovery of arrears of sales tax due to Kerala State as well as Tamilnadu State. According to petitioner, so far as sales tax due to Tamilnadu state is concerned, the demand stands cancelled by Court orders. However, petitioner conceded that no stay is obtained for recovery of arrears of sales tax due to Kerala state. It is for the petitioner to produce the orders canceling demand of tax due to Tamilnadu state before 1st respondent and if orders are produced, 1st respondent will arrange to verify the records, and if satisfied, recovery will be returned to the concerned authority, who forwarded the same. So far as sales tax due to Kerala state is concerned, recovery can be continued, if petitioner does not produce stay orders from the Division Bench of this Court. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg