IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.T.SANKARAN WEDNESDAY, THE 16TH MARCH 2011 / 25TH PHALGUNA 1932 WP(C).No. 6960 of 2010(T) -------------------------------------- PETITIONER(S): ----------------------- 1. P.RABEEH, S/O.P.ALAVI, AGED 24 YEARS, LOWER PRIMARY SCHOOL ASSISTANT, TRIPPANACHI A.U.P.SCHOOL, P.O.TRIPPANACHI MALAPPURAM DISTRICT-673 641. 2. A.ABDUSSALAM, UPPER PRIMARY SCHOOL ASSISTANT, TRIPPANACHI A.U.P.SCHOOL, P.O.TRIPPANACHI, MALAPPURAM DISTRICT-673 641. 3. O.P.NISHATH SHEENU, UPPER PRIMARY SCHOOL ASSISTANT TRIPPANACHI A.U.P.SCHOOL, P.O.TRIPPANACHI MALAPPURAM DISTRICT-673 641. 4. K.SHEEBA, UPPER PRIMARY SCHOOL ASSISTANT, TRIPPANACHI A.U.P.SCHOOL, P.O.TRIPPANACHI, MALAPPURAM DISTRICT-673 641. 5. P.A.AMINA MUMTHAS, LOWER PRIMARY SCHOOL ASSISTANT TRIPPANACHI A.U.P.SCHOOL, P.O.TRIPPANACHI MALAPPURAM DISTRICT-673 641. 6. ABEENA.K.T., ARABIC F.T.LOWER PRIMARY SCHOOL ASSISTNT, TRIPPANACHI A.U.P.SCHOOL, P.O.TRIPPANACHI, MALAPPURAM DISTRICT-673 641. BY ADV. SRI.K.A.MANZOOR ALI SRI.V.K.GOPALAKRISHNAN RESPONDENT(S): -------------------------- 1. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, GENERAL EDUCATION DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. sts WP(C)NO.6960/2010 2. THE DISTRICT EDUCATIONAL OFFICER, MALAPPURAM DISTRICT. 3. THE ASSISTANT EDUCATIONAL OFFICER KIZHISSERI, P.O.KIZHISSERI, MALAPPURAM DISTRICT. 4. THE MANAGER, TRIPPANACHI A.U.P.SCHOOL, P.O.TRIPPANACHI, MALAPPURAM DISTRICT-673 641. R1 TO R3 BY ADV. GENERAL SRI.C.P.SUDHAKARA PRASAD BY SENIOR GOVT PLEADER SMT.M.R.SREELATHA R4 BY ADV. SRI.K.E.HAMZA SRI.M.SAJJAD THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09/12/2010, ALONG WITH WPC.NO.2326 OF 2010 AND CONNECTED CASES THE COURT ON 16/03/2011 DELIVERED THE FOLLOWING: sts WP(C)NO.6960/2010 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE APPOINTMENT ORDER OF THE 1ST PETITIONER. P2 COPY OF THE -DO- 2ND PETITIONER. P3 COPY OF THE -DO- 3RD PETITIONER. P4 COPY OF THE -DO- 4TH PETITIONER. P5 COPY OF THE -DO- 5TH PETITIONER. P6 COPY OF THE -DO- 6TH PETITIONER. P7 COPY OF THE G.O.(P)NO.10/10/G.EDN. OF THE GOVERNMENT . P8 COPY OF THE CIRCULAR NO.H-68604/89 OF THE DIRECTOR. P9 COPY OF THE DECISION REPORTED IN 1993 (2) K.L.T.S.N.27 (CASE NO.28). RESPONDENT'S EXHIBITS AND ANNEXURES R4(A) COPY OF THE INTERIM ORDER IN WP(C)NO.16961/2010-U OF THIS HON'BLE COURT. R1(A) COPY OF THE JUDGMENT IN WP(C)NO.237/07. R1(B) COPY OF THE G.O.(P)NO.70/79/G.EDN. DATED 02/05/1979. R1(C) COPY OF THE FORM 27. R1(D) COPY OF THE AMENDMENT DATED 25/05/2010 OF RULE 6 (VIII) CHAPTER V. ANNE A: COPY OF ENGLISH VERSION OF G.O.(P)NO.10/10/G.EDN DATED 12/1/10. ANNE B: COPY OF LIST OF PROTECTED TEACHERS. /TRUE COPY/ P.S.TO.JUDGE sts C.T.RAVIKUMAR,J. ---------------------------------------------- WP(C) No. 6960 of 2010 ----------------------------------------------- Dated this the 25th day of January, 2011 JUDGMENT The petitioner is a partnership firm which is registered dealer both, under the Kerala General Sales Tax Act and the Central Sales Tax Act. The petitioner has applied for sales tax exemption in terms of the notification issued in SRO No.1729/93 read with SRO No.1092/99. The 2nd respondent rejected the said claim of exemption. Ultimately, the matter was taken up in an appeal. The 3rd respondent as per Exhibit P11 order rejected the appeal. Thereafter, the petitioner has preferred Exhibit P13 review petition along with Exhibit P14 application for stay. They are still pending consideration before the 3rd respondent. In the meanwhile, the respondents 4 and 5 are taking steps to recover assessed tax along with interest, demanded for the years for 2001-02 till 2004-05 as evident from Exhibits P19 to P22. It is in the said circumstance, that this writ petition has been filed by petitioner. 2. I have heard the learned counsel for the petitioner and also the learned Government Pleader. WP(C) No. 6960 of 2010 2 3. Evidently, Exhibit P13 review petition/rectification application submitted by the petitioner against Exhibit P11 is pending consideration before the 3rd respondent. In the said circumstance, I do not think it necessary to consider the contentions raised in the writ petition on merits at this stage. Therefore, this writ petition is disposed of with a direction to the 3rd respondent to consider and pass orders on Exhibit P13 review petition/rectification application in accordance with law, as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a copy of this judgment. Till orders are passed on Exhibit P13 recovery pursuant to Exhibit P19 to P22 shall be kept in abeyance. C.T. RAVIKUMAR, JUDGE. rkc