IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 6TH JULY 2011 / 15TH ASHADHA 1933 WP(C).No. 5501 of 2011(K) ------------------------------------ PETITIONER(S): WRIT PETITIONER -------------------------------------------------- MOHAMMED BASHEER, S/O. ABDUL KAREEM, AGED 68 YEARS, VARUL HOUSE, BEACH ROAD, KOLLAM, PIN-691 001. BY ADVS. SRI.K.P.RAMACHANDRAN SRI.R.SUDHISH SMT.BINDHU PAULOSE RESPONDENT(S): -------------------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. 2. THE ASSISTANT COMMISSIONER(ASSESSMENT) IV, SPECIAL CIRCLE, CIVIL STATION, KOLLAM, PIN-691 013. 3. THE DEPUTY COMMISSIONER (APPEALS), AGRICULTURAL INCOME TAX & SALES TAX, KOLLAM CIVIL STATION, KOLLAM, PIN-691 013. 4. THE CHAIRMAN, KERALA SALES TAX APPELLATE TRIBUNAL, CKGP LANE, POOJAPURA, THIRUVANANTHAPURAM, PIN-695 012. 5. THE TAHSILDAR (R.R.), OFFICE OF THE REVENUE RECOVERY, TAHSILDAR, KOLLAM, PIN-691 001. 6. THE VILLAGE OFFICER, KOLLAM VILLAGE OFFICE, KOLLAM, PIN-691 001. R1 TO R3 & R5 & R6 BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.5501/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE SALE DEED NO.2242/1977, DTD. 24.8.1977, REGISTERED WITH THE KOLLAM S.R.O. P2:- COPY OF THE PROPERTY TAX PAID RECEIPT DTD. 29.3.2010. P3:- COPY OF THE APPELLATE ORDER DTD. 15.5.1998 OF THE DEPUTY COMMISSIONER (APPEALS), KOLLAM. P4:- COPY OF THE ORDER DTD. 31.1.2003 OF THE KERALA SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM IN TRIBUNAL APPEAL 626/2002. P5:- COPY OF THE REQUEST LETTER DTD. 10.12.2010 SUBMITTED BY THE PETITIONER BEFORE THE TAHASILDAR (R.R.), KOLLAM. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.S. TO JUDGE tss S. SIRI JAGAN, J. ........................................... W.P.(C).NO.5501 OF 2011 ............................................. Dated this the 6th day of July, 2011. JUDGMENT For the assessment years 1993-94, 1994-95 and 1997- 98 the petitioner resorted to appellate remedies against the assessment orders. The First Appellant Authority remanded the matter to the assessing authority for the assessment years 1993-94 and 1994-95. The Appellate Tribunal remanded the matter to the First Appellate Authority for the assessment years 1993-94 and 1994-95. 2. The petitioner's grievance in this writ petition is that without passing orders after remand, revenue recovery proceedings have been initiated as per the original orders. According to the learned Government Pleader that argument would be applicable only to the assessment year 1993-94 and 1994-95 and in respect of assessment years 1997-98 the petitioner has to approach the First Appellate Authority for stay. 3. Having heard both sides, I dispose of this writ petition with the following directions: W.P.(C).NO.5501 OF 2011 : 2 : For the assessment years 1993-94 and 1994-95, the 2nd respondent is directed to pass fresh orders in accordance with the orders of the first appellate authority as expeditiously as possible. In so far as the assessment for the said assessment years have already been set aside by the First Appellate Authority, the same cannot now be enforced and only the revised assessment orders can be enforced. It is declared so. In respect of assessment year 1997-98, the petitioner shall move the First Appellate Authority to whom the appeal has been remanded for stay of further proceedings on the basis of the original assessment order. To enable the petitioner to do so, I direct that the recovery proceedings be stayed for a period of two weeks. Sd/= S. SIRI JAGAN, JUDGE. /true copy/ P.S. to Judge cl