IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 23RD SEPTEMBER 2011 / 1ST ASWINA 1933 WP(C).No. 5412 of 2010(B) ------------------------- PETITIONER(S): --------------- EDANADU DEVELOPMENT CHARITABLE SOCIETY REPRESENTED BY ITS SECRETARY OMANA A.NAIR, KOTHALA P.O., KOTTAYAM DISTRICT. BY ADV. SRI.R.RAGHUNANDANA MENON RESPONDENT(S): --------------- 1. KHADI & VILLAGE INDUSTRIES BOARD, THIRUVANANTHAPURAM. 2. STATE OF KERALA, REPRESENTED BY THE DISTRICT COLLECTOR, KOTTAYAM. 3. THE DY.TAHSILDAR, REVENUE RECOVERY, KOTTAYAM. 4. THE VILLAGE OFFICER, KOORAPADA VILLAGE, KOTTAYAM. 5. THE ADDL.SALES TAX OFFICER, IIND CIRCLE, O/O.SALES TAX OFFICER, 2ND CIRCLE, KOTTAYAM. R1 BY ADV. K.P.HARISH, SC. R2 TO R5 GOVT. PLEADER SRI. BEJOY CHNDRAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JJJ WPC NO: 5412/2010 APPENDIX PETITIONER'S EXIBITS: P1: COPY OF THE JUDGMENT DATED 20.11.2008 IN WPC 29130/08. P2: COPY OF THE ATTACHMENT NOTICE ISSUED BY THE 3RD RESPONDENT DATED 4.6.2009 P3: COPY OF THE ATTACHMENT NOTICE ISSUED BY THE 3RD RESPONDENT DATED 28.7.2009 P4: COPY OF THE ATTACHMENT NOTICE ISSUED BY THE 3RD RESPONDENT DATED 17.7.2009 P5: COPY OF THE ATTACHMENT NOTICE ISSUED BY THE 3RD RESPONDENT DATED 10.8.2009 P6: COPY OF THE ATTACHMENT NOTICE ISSUED BY THE 3RD RESPONDENT DATED 17.7.2009 P7: COPY OF THE EXEMPTION CERTIFICATE DATED 30.3.2009 BY THE 1ST RESPONDENT P8: COPY OF THE EXEMPTION CERTIFICATE DATED 12.10.2009 P9: COPY OF THE EXEMPTION CERTIFICATE DATED 12.10.2009 P10: COPY OF THE PETITION DATED 11.1.2010 TO THE 3RD RESPONDENT P11: COPY OF THE REPLY LETTER GIVEN BY THE 3RD RESPONDENT DATED 20.1.2010 RESPONDENT'S EXHIBITS: R1(A):COPY OF THE G.O.M.S. NO:135/2009/TD DATED 24.7.2009 /TRUE COPY/ P.A. TO JUDGE JJJ S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 5412 of 2010 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 23rd day of September, 2011. J U D G M E N T The petitioner has filed this writ petition alleging that even after the petitioner obtaining Exts. P8 and P9 exemption certificates regarding the eligibility of the petitioner for sales tax exemption, the petitioner is being proceeded against for recovery of the tax allegedly due. The petitioner therefore seeks the following reliefs: “i. issue a writ of mandamus or any other appropriate writ, order or direction to the 3rd respondent to drop Ext.P2 to P6 long pending coercive steps against the petitioner society for its sales tax arrears of 5th respondent, as envisaged under G.O.M.S.88/76/Bd dated 21.7.1976 and as per Kerala Govt. Taxes (B) Department issued a notification No. SRO 799/76 in exercise of the powers conferred by Section 1 of the KGST Act 1963. ii. A declaration to the effect that the petitioner society is not liable to pay entire sales tax arrears.” 2. The 5th respondent has filed a counter affidavit, wherein the stand taken is that assessment orders have already been passed in respect of the tax liability of the petitioner, which have not been challenged. Even if the petitioner has obtained certificates regarding eligibility for exemption, the petitioner's remedy lies in filing appeals against the assessment orders producing the certificates regarding tax exemption and claiming exemption, which the petitioner has not yet done. 3. I have heard both sides. 4. I am of opinion that the petitioner has to challenge the W.P(C) No. 5412 of 2010 -: 2 :- assessment orders producing certificates for exemption and seek setting aside of the assessment orders on that ground as long as the assessment orders stand, the petitioner cannot, merely by producing the certificates, seek stay of recovery proceedings in accordance with the assessment orders. Therefore, without prejudice to the right of the petitioner to challenge the assessment orders appropriately, this writ petition is dismissed. In order to enable the petitioner to file appeal and seek orders therein, I direct that the interim order granted by this Court would continue to be in force for a period of one month. Sd/- S. Siri Jagan, Judge. Tds/