IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 21ST JULY 2008 / 30TH ASHADHA 1930 WP(C).No. 36520 of 2005(V) -------------------------- PETITIONER: ------------ K.IBRAHIM, PROPRIETOR, M/S.UNITECH BOARDS, EDANAD, KUMBLA, KASARAGOD. BY ADV. SRI.VARGHESE C.KURIAKOSE SRI.PRAVEEN K. JOY RESPONDENTS: ------------- 1. THE APPELLATE TRIBUNAL, SALES TAX APPELLATE TRIBUNAL, KOZHIKODE. 2. THE ASST. COMMISSIONER, COMMERCIAL TAX, KANNUR. 3. ADDL.SALES TAX OFFICER-III, KASARAGOD. 4. THE TAHSILDAR, REVENUE RECOVERY, KASARAGOD. 5. VILLAGE OFFICER, KUMBLA. BY G.P. SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 PHOTOCOPY OF THE NOTICE DATED 28.1.2005 ISSUED BY THE FIRST RESPONDENT IN T.A.NO. 494 TO 498 OF 2004 EXT.P2 TRUE COPY OF THE JUDGMENT IN WPC 14794 OF 2004 DATED 17.6.2004 OF THIS HON'BLE COURT. EXT.P3 TRUE COPY OF THE ORDER DATED 1.10.2004 OF THE 2ND RESPONDENT IN STA NO.953 TO 957 OF 2003 EXT.P4 SERIES TRUE COPY OF THE APPEAL NOS. T.A.NO.494 TO 498 OF 2004 BEFORE THE FIRST RESPONDENT DATED 18.12.2004 SUBMITTED BY PETITIONER. EXT.P5TRUE COPY OF THE LETTER DATED 23.9.2005 ISSUED BY PETITIONER TO THE 4TH RESPONDENT. EXT.P6 TRUE PHOTOCOPY OF THE SALE NOTICE DATED 22.12.2005 ISSUED BY THE 4TH RESPONDENT. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 36520 OF 2005 -------------------------------------------- Dated this the 21st day of July, 2008 JUDGMENT W.P. was filed challenging recovery proceedings during the pendency of Ext.P4 series of appeals before the Sales Tax Appellate Tribunal. Appeals were stated to be heard on 22.11.2005. Obviously orders would have been issued by now. In the circumstances, W.P. is disposed of directing respondents to proceed with recovery for the demand sustained in the revised orders issued after the appeals. (C.N. RAMACHANDRAN NAIR) Judge kk 2