IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER TUESDAY, THE 29TH JULY 2008 / 7TH SRAVANA 1930 W.A.No.1538 of 2008 ------------------------------------- AGAINST THE JUDGEMENT IN W.P.(C).NO.17224/2008 DATED 17/06/2008 .................... APPELLANT: WRIT PETITIONER:- ------------------------------------------------- R.SREEKUMAR, S/O.LATE K.S.RAJASEKHARAN NAIR, AGED 46 YEARS, RESIDING AT AZHAKATH PUTHEN VEEDU, KILIKOLLOOR POST, KOLLAM, PIN-691 004. BY ADV. SRI.K.P.RAMACHANDRAN SRI.M.K.SUBHAKARAN SRI.K.SABU RESPONDENTS: RESPONDENTS:- ---------------------------------------------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT OF KERALA, TRIVANDRUM. 2. ASSISTANT COMMISSIONER (ASSESMENT), COMMERCIAL TAXES, SPECIAL CIRCLE, KOLLAM. 3. INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), KOLLAM. 4. SRI.K.M.NAZAR, S/O.A.M.MUSTHAFA, AGED 51YEARS, KURUMPELIL HOUSE, PATTATHANAM, KOLLAM. 5. SMT.BABY NAZIA, W/O.K.M.NAZAR, AGED 44 YEARS, KURUMPELIL HOUSE, PATTATHANAM, KOLLAM. W.A.No.1538 of 2008. - 2 - 6. SRI.SHAFEEQ NAZAR, S/O.K.M.NAZAR, AGED 21 YEARS, KURUMPELIL HOUSE, PATTATHANAM, KOLLAM. 7. SRI.ASHAR, KURUMBELIL HOUSE, POLAYATHODU, KOLLAM DISTRICT. 8. SRI.SUNNY VARGHESE, S/O.LATE IMMANUEL GEORGE, PROPRIETOR - NOVEL CASHEW INDUSTRIES, DEVINE VILLA, DEVINE NAGAR, KOTTARAKKARA, KOLLAM DISTRICT. R1 TO R3 BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 29/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:- H.L.Dattu, C.J. & A.K.Basheer, J. ---------------------------------------------- W.A.No.1538 of 2008-D ---------------------------------------------- Dated, this the 29th day of July, 2008 JUDGMENT H.L.Dattu,C.J. After arguing the matter for quite some time, Sri.K.P.Ramachandran, learned counsel appearing for the appellant, seeks leave of this Court to withdraw this Writ Appeal, with liberty to prefer the first appeal before the first appellate authority, as directed by the learned Single Judge while disposing of W.P.(C).No.17224 of 2008 dated 17.06.2008. 2. Permission sought for is granted. Writ Appeal is disposed of as withdrawn. 3. Appellant is granted two weeks' time from today to prefer the appeal against the orders passed by the assessing authority in exercise of its powers under Section 26 of the Kerala Value Added Tax Act. If, for any reason, the appellant prefers such an appeal within the time granted by this Court, the appellate authority shall consider and dispose of the same without reference to the period of limitation. The interim orders granted by the learned Single Judge will enure to the benefit of the appellant till the disposal of the appeal that may be W.A.No.1538 of 2008 - 2 - preferred by the appellant before the first appellate authority. The first appellate authority is now again directed to consider and dispose of the appeal that may be filed by the appellant within four months' time from today. Al the contentions of the parties are left open. Ordered accordingly. H.L.Dattu Chief Justice A.K.Basheer vku/- Judge