IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 2ND JULY 2009 / 11TH ASHADHA 1931 OP.No. 31645 of 2000(P) ----------------------- PETITIONER(S): --------------- KOZHIKODE SARVODAYA SANGH, KHADIGRAM, P.B. NO.216, CALICUT-673 001, REP. BY ITS SECRETARY, K.KARTHIKEYAN. BY ADV. SRI.N.K.SANATH KUMAR SRI.K.RADHAKRISHNAN NAIR RESPONDENT(S): --------------- 1. STATE OF KERALA, REP. BY SECRETARY, SECRETRIAT, TRIVANDRUM. 2. THE APPELLATE ASST. COMMISSIONER, DEPT. OF COMMERCIAL TAXES, KOZHIKODE. 3. THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, KOZHIKODE. 4. THE ADDL. SALES TAX OFFICER, 2ND CIRCLE, KOZHIKODE. 5. DEPUTY TAHSILDAR, REVENUE RECOVERY, KOZHIKODE. 6. THE SECRETARY, THE KERALA KHADI & VILLAGE INDUSTRIES BOARD, TRIVANDRUM. R1 TO R5 BY SPL. G.P. SRI.VINOD CHANDRAN ADV. SRI.M.K.CHANDRA MOHANDAS FOR R6 SRI.V.V.JOSHI, SC, KHADI BOARD FOR R6 SRI.K.P.HARISH,SC,KERALA KHADI BOARD FOR R.6 THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 02/07/2009, ALONG WITH WPC NO. 19823 OF 2004, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP NO.53870/2000 IN O.P. NO.31645/2000 DISMISSED: SD/-(C.N.RAMACHANDRAN NAIR, JUDGE.) SD/-(V.K.MOHANAN, JUDGE.) 2.7.2009 SD/-(C.K.ABDUL REHIM, JUDGE.) TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, V.K.MOHANAN & C.K.ABDUL REHIM, JJ. .................................................................... O.P. No.31645 of 2000 & W.P.(C) No.19823 of 2004 .................................................................... Dated this the 2nd day of July, 2009. JUDGMENT Ramachandran Nair, J. During hearing of the connected cases, counsel for the petitioner produced copy of the Budget Proposals for 2009-2010 whereunder the Finance Minister has made a statement in the Assembly that he proposes to waive the entire arrears of KGST and CST due from all units recognised by the Khadi and Village Industries Board upto 31.3.2005. Demands under challenge pertain to the period upto 31.3.2005. Special Government Pleader appearing for the State also confirms the proposal contained in the budget. We, therefore, dismiss the O.P. and W.P.(C) as infructuous leaving freedom to the petitioners 2 to move this court for review, if Budget Proposals are not implemented and if their grievance continues. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge C.K.ABDUL REHIM Judge pms