IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 9TH JANUARY 2008 / 19TH POUSHA 1929 WP(C).No. 13948 of 2004(I) -------------------------- PETITIONER: ------------ PONMUDI PAPER MILLS (P) LTD., VATTIYOORKKAVU, THIRUVANANTHAPURAM, REP. BY ITS MANAGING DIRECTOR, JOSEPH THOMAS, S/O.V.J.THOMAS, R/AT.T.C.4/105, CHESHIRE HOME NAGAR, KOWDIAR, THIRUVANANTHAPURAM. BY ADV. SRI.P.PARAMESWARAN NAIR RESPONDENTS: ------------- 1. THE DISTRICT COLLECTOR, OFFICE OF THE DISTRICT COLLECTOR, THIRUVANANTHAPURAM. 2. THE SALES TAX OFFICER - I CIRCLE, PEROORKKADA,THIRUVANANTHAPURAM. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, THIRUVANANTHAPURAM. 4. THE SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM. 5. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, TRIVANDRUM. 6. THE VILLAGE OFFICER, KUDAPPANAKKUNNU VILLAGE, TRIVANDRUM. BY G.P. SRI. K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED TO THE PETITIONER DATED 13.9.1990 EXT.P2 TRUE COPY OF THE ORDER GRANTING SALES TAX EXEMPTION DATED 8.4.1996 EXT.P3 STRUE COPY OF THE CERTIFICSATE OF REGISTRATION ISSUED TO THE PETITIONER TREATING IT AS A SICK ONE. EXT.P4 TRUE COPY OF THE ORDER OF ATTACHMENT PASSED BY THE FIRST RESPONDENT DATED 24.12.2003 EXT.P5 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN WPC 25639/2003 DATED 11.8.2003 EXT.P6 STRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN WPC 27761 OF 2003 DATED 1.9.2003 RESPONDENTS' EXHIBITS: NIL TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 13948 OF 2004 -------------------------------------------- Dated this the 9th day of January, 2008 JUDGMENT Since sales tax assessments are under challenge in appeal, there is no scope for considering the same on merits. O.P. is closed leaving freedom to the petitioner to pursue the statutory remedy against assessments before the statutory authorities. (C.N. RAMACHANDRAN NAIR) Judge 2