IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 12TH AUGUST 2011 / 21ST SRAVANA 1933 WP(C).No. 4871 of 2011(H) ------------------------- PETITIONER(S): --------------- G R TECH SERVICES PVT.LIMITED PLUMBING & FIRE PROTECTION ENGINEERS, VINDYA H NO.XXXIX/3177,A,VALLAPIKADAVU ROAD, POONITHURA, KOCHI-682017, REP.BY ITS MANAGING DIRECTOR MR.P.RAMACHANDRAN BY ADV. SMT.K.LATHA RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER,WOROKS CONTRACT ERNAKULAM, KOCHI-682018 2. ASSISTANT COMMISSIONER, (AUDIT ASSESSMENT)ERNAKULAM,KOCHI-682015 3. INTELLIGENCE OFFICER(IB) DEPARTMENT OF COMMERCIAL TAXES,EDAPPALLY, ERNAKULAM-682024 4. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ERNAKULAM-682030 5. STATE OF KERALA REP.BY THE SECRETARY(TAXES)GOVERNMENT OF KERALA SECRETARIAT, GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PETITIONER'S EXHIBITS: W.P.C.NO. 4871/2011. ----------------------------------------------------------------- EXT.P1 TRUE COPY OF ASSESSMENT ORDER ISUED BY R2 TO THE PETITIONER DATED 30.10.2007. EXT.P2 TRUE COPY OF THE INTERIM STAY OF THIS COURT IN W.P.C.NO. 6378/2008 DATED 25.2.2009. EXT.P3 TRUE COPY OF JUDGMENT IN W.P.C NO. 6378/2008 dated. 23.11.2009. EXT.P4 TRUE COPY OF CASE STATUS OF SLP (CIVIL) NO. 21821/2010 AND SLP (CIVIL) NO. 21806/2010. EXT.P5 TRUE COPY OF NOTICE DATED 13.12.2010 ISSUED BY R3 TO THE PETITIONER FOR THE YEAR 2007-2008. EXT.P6 TRUE COPY OF RECOVERY NOTICE DATED 31.12.2010. EXT.P7 TRUE COPY OF CASE STATUS OF THE PETITIONER'S FILED SLP (CIVIL) NO. 2815/2011. EXT.P8 TRUE COPY OF STATEMENT FOR COMPUTATION OF TAX PAYABLE FOR THE YEAR 2007-2008. EXT.P9 TRUE COPY OF ANNUAL RETURN OF THE PETITIONER FOR THE YEAR 2007-2008. [TRUE COPY] P.S TO JUDGE. TDS/ S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 4871 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 12th day of August, 2011. J U D G M E N T The petitioner is an assessee under the Kerala Value Added Tax Act. The petitioner seeks the following reliefs: i. To issue a writ of certiorari or any other appropriate writ or order quashing the illegal Ext.P5 notice and Ext.P6 demand notice. ii. issue a writ of mandamus or any other appropriate writ, order or direction, to the respondents to stay all further proceedings against the illegal Ext.P5 notice and Ext.P6 demand notice till the final disposal of the special leave petition filed by the petitioner which is pending before the Hon'ble Supreme Court. iii. To issue a writ of mandamus or direction or any other appropriate order or direction not to proceed further with the illegal Ext.P5 notice and Ext.P6 demand notice till the consideration of stay petition pending in the Special Leave Petitions filed by the petitioner before the Hon'ble Supreme Court.” 2. Insofar as the validity of the impugned Section and the liability of the petitioner have already been confirmed by this Court, simply because a Special Leave Petition is pending in which there is no interim orders, this Court cannot stay the recovery of the tax. 3. This writ petition came up for admission on 17.2.2011. From then onwards, this is being continuously adjourned at the instance of the petitioner. Today, when the matter was taken up W.P(C) No. 4871 of 2011 -: 2 :- none appears for the petitioner. In view of the above circumstances, I do not find any merit in this writ petition. Accordingly, the same is dismissed. Sd/- S. Siri Jagan, Judge. Tds/