IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 1ST JANUARY 2008 / 11TH POUSHA 1929 WP(C).No. 33689 of 2005(I) -------------------------- PETITIONER: ------------ S.P.ABOOBAKAR HAJI, S/O.ABDUL REHKA, S.P.WOOD INDUSTRIES, NEDUNGGANDA, NEELESHWAR, HOSDURG, KASARGODE. BY ADV. SRI.K.V.RAJENDRAN RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY, REVENUE RECOVERY (H), TRIVANDRUM. 2. DISTRICT COLLECTOR, KASARGODE DISTRICT. 3. SALES TAX OFFICER, COMMERCIAL TAX DEPARTMENT, HOSDURG. 4. THE SPL.DEPUTY TAHASILDAR, HOSDURG KASARGODE. 5. VILLAGE OFFICER, NEELESHWARAM P.O., HOSDURG TALUK. BY G.P. SRI. K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 7.3.2003 ISSUED BY THE THIRD RESPONDENT. EXT.P2 TRUE COPY OF THE DEMAND NOTICE DATED 25.8.2003 ISSUED BY THE 4TH RESPONDENT. EXT.P3 TRUE COPY OF THE JUDGMENT IN WPC 28519 OF 2003 DATED 4.9.2003 EXT.P4(a) TRUE COPY OF THE RECEIPTS SHOWING THE PAYMENT MADE BY THE PETITIONER &EXT.P4(b) RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 33689 OF 2005 -------------------------------------------- Dated this the 1st day of January, 2008 JUDGMENT Petitioner is in this Court a second time challenging recovery proceedings for recovery of arrears of sales tax and interest. Government Pleader submitted that pursuant to Ext.P3 judgment, the Officer issued a detailed statement to the petitioner on 21.1.2006. Statement produced in Court shows that the petitioner is in arrears of above Rs. 1.6 lakhs. The additional demand is on account of adjustment of interest from recovery in terms of Section 55C of the Act. Since petitioner has not challenged the detailed statement, it is for the petitioner to collect the order and file revision before the Deputy Commissioner of Commercial Taxes. If revision is filed, the revisional authority is directed to consider the correctness of adjustment of interest, and pass orders without any delay. Petitioner is granted one month's time from the date of receipt of a copy of this judgment to collect orders and file revision against the computation of interest and adjustments of interest. W.P. is closed as above. (C.N. RAMACHANDRAN NAIR) Judge 2