IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 4TH APRIL 2008 / 15TH CHAITHRA 1930 WP(C).No. 34661 of 2007(B) -------------------------- PETITIONER: ------------ MANGALORE ROLLER FLOUR MILLS DOOR NO.5-35,ALAPE, KULASHEKAR POST, MANGALORE-575005,REPRESENTED BY PARTNER VINAYAKUMAR JAIN. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN SRI.ANIL VINCENT RESPONDENTS: ------------- 1. THE ADDITIONAL SALES TAX OFFICER KASARAGOD. 2. THE DY.COMMISSIONER COMMERCIAL TAXES,KANNUR. 3. THE TAHSILDAR, MANGALORE, KARNATAKA. BY G.P. SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF REGISTRATION CERTIFICATE UNDER KARNATAKA VAT ACT. P2: LIST OF TRANSIT PASSES OBTAINED UNDER SECTION 30B(1) OF THE KGST ACT. P3: COPIES OF DELIVERY NOTES AND CONSIGNMENT NOTES. P4: COPY OF ASSESSMENT ORDER FOR 2001-2002(KARNATAKA). P5: .DO. 2002-2003 .DO. P6: .DO. 2003-2004 .DO. P7: .DO. U/S.30B(3)(COLLECTIVELY). P8: COPY OF PENALTY ORDERS U/S.45A(COLLECTIVELY). P9: COPIES OF REVISIONS AGAINST ASSESSMENT ORDERS U/S.30B(3) (COLLECTIVELY)> P10: COPIES OF REVISIONS AGAINST PENALY ORDER SECTION 45A(COLLECTIVELY). P11: COPY OF ORDER DT.2.7.2007 OF THE COMMISSIONER OF COMMERCIAL TAXES. P12: COPY OF LETTER DT.17.9.2007 OF THE 3RD RESPONDENT. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.34661 of 2007 .................................................................... Dated this the 4th day of April, 2008. JUDGMENT The petitioner has filed revision petitions against orders demanding tax and penalty under Section 30B(4) of the KGST Act for various assessment years. Revisions are not taken up because the office of the Deputy Commissioner, Kasaragode before whom revisions are filed, stands abolished. Government Pleader submitted that the Deputy Commissioner, Kannur is in charge of the area. In the circumstances, W.P. is disposed of directing the Deputy Commissioner, Kannur, to hear the revisions and dispose of the same within two months from the date of production of copy of this judgment. If petitioner has paid 50% of the demand in terms of interim order issued by this court on 5.12.2007, recovery of the balance will remain stayed for three months from now and thereafter recovery will be based on orders in revision to be issued by the Deputy Commissioner as directed above. If payment is not made as above, full amount can be recovered. C.N.RAMACHANDRAN NAIR Judge pms