IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 14TH AUGUST 2008 / 23RD SRAVANA 1930 WP(C).No. 10596 of 2006(J) -------------------------- PETITIONER: ------------ CRYPTM CONFECTIONERS (INDIA) PVT.LTD., THODUPUZHA-685 584, REPRESENTED BY ITS MANAGING DIRECTOR, MR. VARGHESE THOMAS. BY ADV. SRI.P.K.JOSEPH RESPONDENTS: ------------- 1. DEPUTY TAHSILDAR (R.R.), THODUPUZHA. 2. VILLAGE OFFICER, THODUPUZHA. 3. INSPECTING ASSISSTNAT COMMISSIONER, COMERCIAL TAXES, IDUKKI AT KATTAPPANA. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: PHOTOCOPY OF ASSESSMENT ORDER NO.22090041/98-99 DT.28.9.2002 OF R3 REGARDING THE PETITIONER COMPANY. P2: .DO. /99-2000 .DO. P3: PHOTOCOPY OF APPELLATE ORDER DT.3.9.2003 IN STA NOS.238,239,240 & 241/2003 OF THE DY. COMMISSIONER (APPEALS)I, COMMERCIAL TAXES, ERNAKULAM REGARDING THE PETITIONER-COMPANY. P4: PHOTOCOPY OF ORDER DT.25.5.2004 IN TRIBUNAL APPEAL NOS.557 AND 558 OF 2003 OF THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, KOTTAYAM REGARDING THE PETITIONER COMPANY. P5: PHOTOCOPY OF ASSESSMENT ORDER NO.22090041/2000-2001 DT.28.9.2002 OF THE INSPECTING ASST. COMMISSIONER, IDUKKI REGARDING THE PETITIONER COMPANY. P6: PHOTOCOPY OF APPELLATE ORDER DT.3.9.03 IN STA NOS.242 AND 2543/2003 OF THE DY. COMMISSIONER (APPEALS)I, COMMERCIAL TAXES, ERNAKULAM REGARDING THE PETITIONER COMPANY. P7: PHOTOCOPY OF ASSESSMENT ORDER NO.22090041/2001-2002 DT.22.3.2004 OF THE INSPECTING ASST. COMMISSIONER, IDUKKI REGARDING THE PETITIONER COMPANY. P8: PHOTOCOPY OF APPELLATE ORDER IN STA NO.571/2004 OF THE DY. COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM REGARDING THE PETITIONER COMPANY. P9: PHOTOCOPY OF ORDER NO.22090041/98-99 DT.22.3.2005 OF THE INSPECTING ASST. COMMISSIONER, IDUKKI REGARDING PENALTY IMPOSED ON THE PETITIONER COMPANY. P10: .DO. /99-2000 .DO. P11: .DO. DT.23.3.05 .DO. P12: PHOTOCOPY OF DEMAND NOTICE DT.4.5.2005 OF R1 REGARDING REVENUE RECOVERY OF SALES TAX ARREARS FROM THE PETITIONER COMPANY. P12(a): PHOTOCOPY OF DEMAND NOTICE PRIOR TO ATTACHMENT OF IMMOVABLE PROPERTY DT.4.5.2005 OF R1 TO C.V.CHERIAN OF THE PETITIONER-COMPANY. P13: PHOTOCOPY OF DEMAND NOTICE DT.13.6.2005 OF R1 REGARDING REVENUE RECOVERY OF PENALTIES FROM THE PETITIONER COMPANY. P13(a): PHOTOCOPY OF DEMAND NOTICE PRIOR TO ATTACHMENT OF IMMOVABLE PROPERTY SIGNED OF R1 TO PETITIONER-COMPANY. P14: PHOTOCOPY OF REMITTANCE CERTIFICATE DT.10.5.2006 OF THE TAHSILDAR, THODUPUZHA TO THE PETITIONER. P15: PHOTOCOPY OF CHEQUE NO.2003 NOSC NO.509895 DT.5.5.2006 DRAWN IN FAVOUR OF THE TAHSILDAR, THODUPUZHA ON CANARA BANK ISSUED BY THE PETITIONER. P16: PHOTOCOPY OF STAY ORDER DT.11.5.2006 OF THE ADDL. CHIEF SECRETARY TO THE DISTRICT COLLECTOR, IDUKKI MARKED TO THE PETITIONER. P17: PHOTOCOPY OF ORDER DT.26.8.2006 OF THE ADDL. CHIEF SECRETARY TO THE DISTRICT COLLECTOR, IDUKKI MARKED TO THE PETITIONER. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.10596 of 2006 .................................................................... Dated this the 14th day of August, 2008. JUDGMENT The petitioner is challenging recovery proceedings on the ground that recovery under original orders is not tenable because the original orders have been modified in appeal. Government Pleader submitted that modified orders are issued later. However, appeal is stated to be pending for one year and it is not known whether revisions filed against penalty orders are still pending. In any case W.P. is disposed of directing respondents 1 and 3 to proceed for recovery based on revised orders issued by the Assessing Officer in terms of direction contained in the appellate order. If any appeal or revision is pending, there will be direction to the authority before whom such appeal or revision is pending, to dispose of the same within two months from now. The petitioner will produce copy of this judgment for compliance by such authority. C.N.RAMACHANDRAN NAIR Judge pms