IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 14TH OCTOBER 2009 / 22ND ASWINA 1931 WA.No. 2149 of 2009() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.36207/2007 Dated 02/07/2009 .................... APPELLANT(S): RESPONDENTS IN THE OP ----------------------------------- 1. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY, INDUSTRIES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE STATE LEVEL COMMITTEE FOR SALES TAX EXEMPTION, REPRESENTED BY THE DIRECTOR OF INDUSTRIES AND COMMERCE, THIRUVANANTHAPURAM. 3. THE GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, MALAPPURAM. 4. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, TIRURANGADI, MALAPPURAM DIST. BY G.P. SRI.MOHAMMED RAFIQ RESPONDENT(S): PETITIONER IN THE WPC ------------------------------------ K.P.M.AFSAL, PROPRIETOR, LEADER WOOD INDUSTRIES, KUTTUR NORTH, MALAPPURAM DISTRICT. ADV. SRI.K.T.SYAMKUMAR THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 14/10/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... Writ Appeal No.2149 of 2009 .................................................................... Dated this the 14th day of October, 2009. JUDGMENT Ramachandran Nair, J. Writ Appeal is filed by the State against the judgment of the learned Single Judge cancelling the order of the State Level Committee by which the partial exemption granted to the respondent was cancelled, that too, in an appeal filed by the respondent. It is the settled position that the State Level Committee has the power to modify or cancel the order of the District Level Committee irrespective of whether the same involves cancellation of order issued by them granting partial exemption. In our view, the learned Single Judge was perfectly justified in interfering with the order because an adverse order is issued against the respondent on an appeal filed by them without issuing notice to them making such a proposal. However, strangely the learned Single Judge has not given freedom to the State Level Committee to decide the matter afresh after issuing notice to the respondent. The judgment has virtually resulted in this court declaring 2 eligibility for the respondent for exemption in terms of the order of the District Level Committee, but without considering the case on merits. Therefore, we dispose of the Writ Appeal directing the respondent to file reply treating the order of the State Level Committee as a proposal for cancellation of exemption already granted, within a period of one month from the date of receipt of copy of this judgment along with copy of judgment and there will be direction to the State Level Committee to decide the matter after giving a hearing to the respondent within two months thereafter. The impugned judgment stands modified as above. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms