IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR WEDNESDAY, THE 16TH JANUARY 2008 / 26TH POUSHA 1929 OP.No. 6119 of 2003(C) ---------------------- PETITIONER: ------------ 1. DESAI DISTRIBUTORS, 40/7430, D.D.BAZAR, GOPALA PRABHU ROAD, ERNAKULAM, REPRESENTED BY ITS PROPRIETRIX PURNIMA V.DESAI. 2. DESAI PAPERS, XL/1736, B.P.O. LINK ROAD, ERNAKULAM, REPRESENTED BY ITS PROPRIETIRX, LALITA R.DESAI. 3. DESAI AGENCIES, XL/1736, B.P.O. LINK ROAD, ERNAKULAM, REPRESENTED BY ITS PROPRIETOR, V.R.DESAI. 4. PURNIMA DISTRIBUTORS, XL/1736, B.P.O. LINK ROAD, ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER, PURNIMA V.DESAI. 5. G.V.G.PAPER MILLS LTD., SALES DEPOT, XI/380, GURUVAYOOR ROAD, KUNNAMKULAM, REPRESENTED BY ITS DEPOT AGENT, MRS. THANGAM JACOB. BY ADV. SRI.A.KUMAR RESPONDENTS: ------------- 1. THE STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. SALES TAX OFFICER, III CIRCLE, ERNAKULAM. 4. ADDITIONAL SALES TAX OFFICER-II, III CIRCLE, ERNAKULAM. 5. ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE-I, ERNAKULAM. 6. THE ASSISTANT COMMISSIONER (ASSMT) II, COMMERCIAL TAXES, SPECIAL CIRCLE II, ERNAKULAM. 7. ASST. COMMISSIONER (ASSMT), COMMERCIAL TAXES OFFICE, SPECIAL CIRCLE, THRISSUR-4. BY G.P. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 16/01/2008, THE COURT ON 16/01/2008 DELIVERED THE FOLLOWING: ORDER ON CMP NO.10685/2003 IN OP NO.6119/2003 DISMISSED: SD/-(C.N.RAMACHANDRAN NAIR, JUDGE.) 16.1.2008 SD/-(T.R.RAMACHANDRAN NAIR, JUDGE.) APPENDIX PETITIONERS' EXHIBITS: P1: TRUE COPY OF KERALA GAZETTE EXTRAORDINARY NO.2093 DT.31.12.2001 CONTAINING ORDINANCE NO.37/2001. P2: .DO. NO.452 DT.11.4.2002 .DO. NO.4/2002. P3: .DO. NO.986 DT.9.7.2002 CONTAINING ACT NO.4/2002. P4: TRUE COPY OF REPRESENTATION DT.16.8.2002 SUBMITTED BY KERALA PAPER TRADERS ASSOCIATION, KOCHI TO THE HON'BLE FINANCE MINISTER, GOVT. OF KERALA. P5: TRUE COPY OF LETTER DT.23.9.2002 FROM R2 TO THE DY. COMMISSIONER, ERNAKULAM. P6: TRUE COPY OF PROVISIONAL ASSESSMENT ORDER DT.10.12.2002 PASSED BY R3. P6A: TRUE COPY OF PROVISIONAL DEMAND DT.10.12.2002 PASSED BY R3. P6B: TRUE COPY OF ORDER U/S.23(3A) PASSED BY R3 TO THE 1ST PETITIONER DT.11.1.2003. P6C: TRUE COPY OF NOTICE OF DEMAND PASSED BY R3 DT.11.1.2003. P7: TRUE COPY OF NOTICE DT.26.10.2002 ISSUED BY R4. P8: TRUE COPY OF NOTICES ISSUED BY R6 DT.23.10.2002 TO 4TH PETITIONER FOR THE MONTH OF APRIL 2002. P8A: .DO. MAY 2002. P8B: .DO. JUNE 2002. P8C: .DO. JULY 2002. P9: TRUE COPY OF NOTICE ISSUED BY 7TH RESPONDENT DT.14.2.2003 TO 5TH PETITIONER FOR THE MONTH OF JULY 2002. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. .................................................................... O.P. No.6119 of 2003 .................................................................... Dated this the 16th day of January, 2008. JUDGMENT C.N.Ramachandran Nair, J. Since the issue raised is covered against the assessee by judgment of this court in DESAI BROTHERS PAPERS(P) LTD. V. STATE OF KERALA (2003(2) KLT 837), this O.P. is dismissed following the said judgment. C.N.RAMACHANDRAN NAIR Judge T.R.RAMACHANDRAN NAIR Judge pms