IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR THURSDAY, THE 6TH MARCH 2008 / 16TH PHALGUNA 1929 OP.No. 28734 of 2001(U) ---------------------------------- PETITIONERS: --------------------- 1. M/S. ALLIED RUBBER INDUSTRIES, CHENGALAM.P.O., KOTTAYAM - 686 585, REPRESENTED BY ITS PROPRIETOR SABU V. JOSE. 2. CEE FOAM RUBBER INDUSTRIES, CHENGALAM.P.O., KOTTAYAM, PIN - 686 585, REPRESENTED BY ITS MANAGING PARTNER, SABU V. JOSE. BY ADV. SRI.SIBY MATHEW, ADV. SRI.WILSON URMESE. RESPONDENTS: ------------------------ 1. THE ADDL. SALES TAX OFFICER, PONKUNNAM. 2. THE DEPUTY TAHSILDAR, (R.R), KANJIRAPALLY. 3. THE GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, KOTTAYAM. 4. THE SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI. V. TEKCHAND. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 06/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: O.P. NO. 28734/2001-U: APPENDIX PETITIONER'S EXHIBITS : EXT.P.1: COPY OF THE ORDER NO. C2-200/97 D. DIS. DTD. 06/03/1998 OF THE R.3. EXT.P.2: COPY OF THE ORDER NO. C2-5126/2000/D. DIS. DTD. 31/05/2001. EXT.P.3: COPY OF THE ORDER NO. C2-10774/94/D. DIS. DTD. 13/02/1997 OF THE R.3. EXT.P.4: COPY OF THE CERTIFICATE NO. A5-398/00 DTD. 15/05/2001 OF THE R.3. EXT.P.5: COPY OF THE NOTICE NO. B2-66/2001 S.T. DTD. 24/07/2001 OF THE R.2. EXT.P.6: COPY OF THE NOTICE NO. B2-49/2001 S.T. DTD. 05/07/2001 OF THE R.2. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// prv. T.R. Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - - - O.P.NO.28734 of 2001-U - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 6th day of March, 2008. JUDGMENT The petitioners challenge the revenue recovery notices served on them pursuant to the requisition obviously made by the Additional Sales Tax Officer, Ponkunnam. It is contended that the petitioners are running small scale industrial units which are granted SSI registration by the competent authority. It is also stated that based on various Government Orders petitioners are eligible for tax exemption. Exts.P1 to P3 are produced to advance the said case. It is also submitted that the second petitioner has been registered as a sick unit as per Ext.P4. 2. Learned Government Pleader on instructions, submits that the exemption does not apply to purchase of firewood and the assessing officer has already completed the assessment based on the materials available and therefore remedy, if any, of the petitioners was to challenge the same in appeal before the appellate authority. Learned counsel for the petitioners point out that orders of assessment have not been communicated to them. Therefore, the Original Petition is disposed of with the following directions: OP 28734/2001 -2- The first respondent will communicate the orders of assessment to each of the petitioners within one month from the date of receipt of a copy of this judgment. The petitioners shall file appeals before the appellate authority within a period of one month from the date of receipt of the orders of assessment. The interim order will continue till the petitioners file appeals and move the appellate authority for appropriate interim orders along with the appeal, and interim orders are passed by the appellate authority. No costs. (T.R. Ramachandran Nair, Judge.) kav/ OP 28734/2001 -3- T.R. Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - O.P. No.28734 of 2001-U - - - - - - - - - - - - - - - - - - - - - - JUDGMENT 6th March, 2008.