IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 8TH JULY 2011 / 17TH ASHADHA 1933 WP(C).No. 11798 of 2011(Y) -------------------------- PETITIONER(S): --------------------- PARISONS AGROTECH (P) LTD, REGISTERED OFFICE --CHEROOTY ROAD, KOZHIKODE-673 032, REPRESENTED BY ITS MANAING DIRECTOR N.K.MOHAMMED ALI. BY ADVS. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKARAN NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH MENON SRI.KURYAN THOMAS SRI.H.SHYAM PRASHANTH ]RI.SHARAN SHAHIER RESPONDENT(S): ------------------------- 1. STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETRIAT,THIRUVANANTHAPURAM-695 001. 2. COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDING, VIKAS BHAVAN P.O., THIRUVANANTHAPURAM-695 033. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES,SPECIAL CIRCLE-1,KOZHIKODE-673 006. BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 11798 of 2011 APPENDIX: PETITIONER'S EXHIBITS: EXT.P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 24.1.2009 PASSED UNDER THE CENTRAL SALES TAX ACT FOR THE YEAR 2003-04. EXT.P2: TRUE COPY OF THE NOTICE DATED 31.8.2010 ISSUED BY THE 3RD RESPONDENT. EXT.P3: TRUE COPY OF THE NOTICE DATED 9.9.2010 ISSUED BY THE 3RD RESPONDENT. EXT.P4: TRUE COPY OF THE NOTICE DATED 11.3.2011 ISSUED TO THE PETITIONR BY THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.A. TO JUDGE. KP/ S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C)No. 11798 OF 2011 ------------------------------------------------- DATED THIS THE 8th DAY OF JULY, 2011 J U D G M E N T Petitioner challenges the notice proposing to suo motu revise Ext.P1 order earlier passed. In so far as Ext.P1 is only a notice, I am not inclined to entertain the challenge against that notice. This Court has on 11-04-2011 directed the petitioner to file reply to the notice. In the above circumstances this writ petition is disposed of with a direction to the 2nd respondent to consider all the contentions raised by the petitioner including the question of jurisdiction and pass appropriate orders pursuant to Ext.P1 as expeditiously as possible. Sd/- S. SIRI JAGAN, JUDGE. AMG True copy P.A to Judge