IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 16TH JUNE 2008 / 26TH JYAISHTA 1930 WP(C).No. 36158 of 2004(D) -------------------------------------- PETITIONER: ------------------- K.V.SEBASTIAN, KUNNUMPURAM METAL INDUSTRIES, INDUSTRIAL ESTATE, KOLLAKADAVU MAVELIKKARA, ALAPPUZHA DISTRICT. BY ADV. SRI.V.P.SUKUMAR SRI.BEJOY CHERIYAN RESPONDENTS: ---------------------- 1. THE SALES TAX OFFICER, MAVELIKKARA. 2. THE APPELLATE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MAVELIKKARA. 3. THE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM. 4. THE TAHSILDAR, MAVELIKKARA. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN - R1 TO R4 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).36158/2004-D APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ORDER DATED 06/08/2004 PASSED BY THE 1ST RESPONDENT EXT.P2: COPY OF THE ASSESSMENT ORDER DATED 13/01/2002 PASSED BY THE 1ST RESPONDENT FOR THE YEAR 98-99 EXT.P3: COPY OF THE ASSESSMENT ORDER DATED 05/02/2004 FOR THE YEAR 99-00. EXT.P4: COPY OF THE ASSESSMENT ORDER DATED 05/02/2004 FOR THE YEAR 2000-01 EXT.P5: COPY OF THE ASSESSMENT ORDER DATED 05/02/2004 FOR THE YEARS 2001- 02. EXT.P6: COPY OF THE R.R. NOTICE DATED 07/05/2004 ISSUED TO THE PETITIONER BY THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, CHENGANNUR. EXT.P7: COPY OF THE ORDER DATED 14/05/2004 PASSED BY THE 2ND RESPONDENT FOR THE YAR 98-99. EXT.P8: COPY OF THE COMMON APPELLATE ORDER DATED 21/05/2004 PASSED BY THE 2ND RESPONDENT FOR THE YEAR 99-00, 2000-01 AND 2001-02. EXT.P9: COPY OF THE STAY ORDER DATED 24/09/2004 PASSED BY THE 3RD RESPONDENT. EXT.P10: COPY OF THE MODIFIED ASSESSMENT ORDER DATED 29/06/2004 FOR THE YEARS 99-00. EXT.P11: COPY OF THE MODIFIED ASSESSMENT ORDER DATED 29/06/2004 FOR THE YEARS 2000-01. EXT.P12: COPY OF THE MODIFIED ASSESSMENT ORDERS DATED 29/06/2004 FOR THE YEAR 2001-02. EXT.P13: COPY OF THE NOTICE DATED 27/09/2004 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT UNDER SECTION 36 OF THE RR ACT. EXT.P14: COPY OF THE REPRESENTATION DATED 18/10/2004 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P15: COPY OF THE REPRESENTATION DATED 07/10/2004 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. EXT.P16: COPY OF THE LETTER DATED 27/10/2004 RECEIVED BY THE PETITIONER FROM THE 4TH RESPONDENT. EXT.P17: COPY OF THE REPRESENTATION DATED 08/11/2004 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. W.P.(C).36158/2004-D EXT.P18: COPY OF THE ORDER DATED 05/09/2007 OF THE SALES TAX APPELLATE TRIBUNAL FOR THE YEAR 1998-99. EXT.P19: COPY OF THE ORDER NO.R1-25834/02/CT DATED 08/12/2006 PASSED BY THE COMMISSIONER OF COMMERCIAL TAXES. RESPONDENT'S EXHIBITS: NIL // TRUE COPY // Rs/ K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 36158 OF 2004 D -------------------------------------- Dated this the 16th June, 2008 JUDGMENT Petitioner calls in question the recovery proceedings and also seeks a direction to pay off the amounts in instalments in respect of certain assessment years. Petitioner has subsequently filed a petition to accept documents. That I.A. was allowed. It is submitted that pending the Writ Petition, the Appellate Tribunal allowed the Appeals filed by the petitioner. Petitioner is desirous of obtaining the benefits under the Amnesty Scheme. Counsel for petitioner submits that the petitioner wants to know the exact amount due under the orders of the Appellate Tribunal. Heard the learned Government Pleader also. In the light of the fact that there is no challenge to the orders of the Appellate Tribunal, it is submitted by the parties that the orders have become final. In such circumstances, the Writ Petition is disposed of directing the first respondent to pass orders WPC. 36158/04 D 2 implementing Ext.P18 order as early as possible and, at any rate, within ten days from the date of receipt of a copy of this Judgment. K. M. JOSEPH, JUDGE kbk.