IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR MONDAY, THE 9TH APRIL 2007 / 19TH CHAITHRA 1929 WP(C).No. 8343 of 2007(R) ------------------------------------- PETITIONER: ------------------- M/S.MATHSON PHARMACEUTICALS, THELLAKOM, REPRESENTED BY ITS MANAGING PARTNER, JOSEPH MATHAI, S/O.V.J.MATHAI, VAYALIL KALAPPURA, THELLAKOM P.O., KOTTAYAM DISTRICT. BY ADV. SRI.BINDU SREEKUMAR RESPONDENTS: ------------------------- 1. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 2. SALES TAX OFFICER, ETTUMANOOR. 3. INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, KOTTAYAM. 4. THE TAHSILDAR (R.R.), KOTTAYAM. BY SR.GOVERNMENT PLEADER SRI. MOHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09/04/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC.NO.8343/2007 R APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER DTD. 30/01/2007 FOR RS.39,682/-. EXT.P1(A): COPY OF THE FORM NO.10 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXT.P2: COPY OF THE DEMAND NOTICE ISSUED BYTHE 3RD RESPONDENT TO THE PETITIONER DTD. 30/01/2007 RS. 80,901/-. EXT.P2(A): COPY OF THE FORM NO.10 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXT.P3: COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER DTD. 15/02/2007 RS.1,30,010/-. EXT.P3(A): COPY OF THE FORM NO.10 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXT.P4: COPY OF POSTING NOTICE ACKNOWLEDGEMENT ISSUED BY THE 1ST RESPONDENT DTD. 22/02/2007. EXT.P5: COPY OF APPEAL UNDER SECTION 34 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 16/03/2007. EXT.P5(A): COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 16/03/2007. EXT.P6: COPY OF APPEAL UNDER SECTION 34 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 16/03/2007. EXT.P6(A): COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 16/03/2007. EXT.P7: COPY OF APPEAL UNDER SECTION 34 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 16/03/2007. EXT.P7(A): COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 16/03/2007. /TRUE COPY/ KSS K.BALAKRISHNAN NAIR, J. ----------------------------------------- W.P.(C) NO. 8343 OF 2007-R ----------------------------------------- JUDGMENT The petitioner submits, Exts.P5 to P7 appeals challenging the sales tax assessment for the years 2001-02, 2002-03 and 2003-04 have already been heard and reserved for orders on 26.2.2007. The petitioner has been mulcted with a penalty of Rs.1,30,010/- for the year 2003-04. It submits, the revision filed against the said order has already been heard and reserved for orders along with the above said appeals. Pending those appeals and revision petition, recovery steps were taken as per Exts.P1 and P3. Hence this writ petition, seeking appropriate reliefs. 2. This Court passed an interim order on 27.3.2007 in favour of the petitioner. The said interim order is made absolute and the writ petition is disposed of. Stay of recovery of the amount under Ext.P3 will remain in force for the period it is granted under the above interim order or till the revision is disposed of, whichever is earlier. 9th April, 2007. K.BALAKRISHNAN NAIR, JUDGE. Nm/