IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 8TH JANUARY 2009 / 18TH POUSHA 1930 WP(C).No. 38325 of 2008(K) -------------------------- PETITIONER(S): ---------------------- ROBIN THOMAS, PROPRIETOR, CLASSIC MATCH WORKS, ELEMBARAM, PALLIVAYALE P.O., TALIPARAMBA, KANNUR DISTRICT. BY ADV. SRI.V.C.JAMES SRI.GEORGE MECHERIL RESPONDENT(S): ----------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT (TAXES) DEPARTMENT, SECRETARIAT, TRIVANDRUM. 2. THE COMMERCIAL TAX OFFICER (AA), DEPARTMENT OF COMMERCIAL TAXES, KANNUR. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KANNUR. 4. THE COMMERCIAL TAX OFFICER, TALIPARAMBA, KANNUR DISTRICT. 5. THE BRANCH MANAGER, S.B.I., TALIPARAMBA. BY GOVT. PLEADER SRI. C.K. GOVINDAN. ADV. SRI.R.S.KALKURA FOR R5 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 38325 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 8th day of January, 2009 JUDGMENT Prayers in the writ petition are as follows: “a) declare that the petitioner is not liable to pay purchase tax in view of second proviso to sub-clause (a) of Sect.12 of the KVAT Act, 2003 and in the light of Ext.P1 certificate of Registration. b) issue a writ in the nature of mandamus or such other appropriate writ, order or direction commanding the respondents to permit the petitioner to operate his Bank Account No.10642562705 with the State Bank of India, Taliparamba Branch, pursuant to the attachment order issued for the recovery of the amount covered by Ext.P3 assessment order. c) stay all further proceedings pursuant to Ext.P3 including the attachment of bank account (A/C. No.10642562705 with S.B.I.,Taliparamba) of the petitioner, pending disposal of the writ petition.” 2. Petitioner has preferred Ext.P4 against Ext.P3 order. After the filing of the writ petition, petitioner filed a memo by producing Form 23B notice dated 23.12.2008 under the Kerala Value Added Tax Rules addressed to the Bank. WPC.38325/2008. 2 3. Heard learned counsel for the petitioner, learned counsel for the Bank and the learned Government Pleader. The writ petition is disposed of directing the second respondent to consider and take a decision on Ext.P5 in accordance with law within three weeks from the date of receipt of a copy of this judgment. Till such time, recovery proceedings pursuant to Ext.P6 and also the proceedings pursuant to the document dated 23.12.2008, in so far as it provides for recovery of the amount and payment of the same to the respondent, will be kept in abeyance. (K.M. JOSEPH, JUDGE) sb