IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 3RD AUGUST 2011 / 12TH SRAVANA 1933 WP(C).No. 32469 of 2003(M) -------------------------- PETITIONER: --------------- P.A. EMMANUAL, PONNATTU HOUSE, VAZHITHALA P.O., BY ADV. MR. JOSE JOSEPH ARAYAKUNNEL MR. VARGHESE PARAMBIL RESPONDENTS: --------------- 1. THE STATE OF KERALA, REP BY THE SECRETARY, FINANACE SECRETARIATE, TRIVANDRUM. 2. THE SALES TAX OFFICER, OFFICE OF THE SALES TAX OFFICER, THODUPUZHA 3. DISTRICT COLLECTOR, IDUKKI 4. THE DEPUTY TAHASILDAR (RR), THODUPUZHA TALUK THODUPUZHA BY GOVERNMENT GOVERNMENT PLEADER MR. V. K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P (C) No. 32469 of 2003 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 3rd August , 2011 JUDGMENT The sales tax liability in respect of the assessment years 1987 - 88 and 1988 - 89 is challenged by one of the directors of the defaulter company, stating that, the proceedings will not lie against the petitioner Director, as Section 26 C of the KGST Act enabling such course was brought into existence only w.e.f. 01.04.1999 and hence not applicable to previous assessment years. 2. When the case is taken up for consideration, there is no representation for the petitioner. In the said circumstances, this Court does not propose to go into the merits of the case. The Writ Petition is dismissed for non-prosecution. Sd/- P. R. RAMACHANDRA MENON, JUDGE kmd