IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 13TH JUNE 2008 / 23RD JYAISHTA 1930 WP(C).No. 12678 of 2005(H) -------------------------- PETITIONER: ------------ THOMAS SEBASTIAN, KARIPPAPARAMBIL HOUSE, VETTATHUKAVALA, PUTHUPALLY P.O., KOTTAYAM-11. BY ADV. SRI.V.C.JAMES SRI.DIPU JAMES RESPONDENTS: ------------- 1. ADDITIONAL SALES TAX OFFICER, II CIRCLE, KOTTAYAM. 2. DEPUTY TAHSILDAR (RR), KOTTAYAM. 3. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF DEMAND NOTICE DATED 6.4.2005 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT. EXT.P2 TRUE COPY OF DEMAND NOTICE DATED 6.4.2005 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 34 OF THE KERALA REVENUE RECOVERY ACT. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 12678 OF 2005 -------------------------------------------- Dated this the 13th day of June, 2008 JUDGMENT Petitioner's contention of limitation against sales tax assessments for 1976-77 and 1977-78 cannot be entertained because petitioner only delayed the matter by filing untenable suit before the Munsiff's Court against assessments. Today, this Court disposed of another Writ Petition, W.P.C.No. 24645 of 2005, directing the assessing officer for completion of assessments afresh for the later years. In view of the direction to the assessing officer to revise assessments for subsequent years, I give one more opportunity to the petitioner to produce records and file objections against proposal for assessments for these two years also before the first respondent, for him to revise the assessments to the extent required after giving an opportunity of hearing to the petitioner. Petitioner will produce copy of this judgment, records and give evidence before the Officer for him to revise the assessments for these two years also. First respondent is directed to treat the assessment orders as proposal for assessments, consider the petitioner's objections 2 and revise the assessment afresh within two months from today. Petitioner will produce a copy of this judgment before the first respondent, take notice of posting and appear before the first respondent for revision of assessments. Recovery proceedings will remain stayed for three months from now and recovery thereafter will be based on revised orders. However, if the petitioner does not co- operate with the Officer, recovery will be continued after three months under the present orders. W.P. is disposed of as above. (C.N. RAMACHANDRAN NAIR) Judge kk 3