IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 19TH AUGUST 2011 / 28TH SRAVANA 1933 WP(C).No. 20511 of 2011(L) -------------------------- PETITIONER(S): --------------- SOUTHERN ISPAT LTD., 19/629 (1) - "SREYAS", NEAR YAKKARA SCHOOL BUS STOP, WEST YAKKARA, PALAKKAD-678 001, REPRESENTED BY ITS EXECUTIVE OFFICER, SRI.K.K.AGARWALLA. BY ADV. SRI.S.RAMESH BABU RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (GENERAL), DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. THE KERALA STATE INDUSTRIES DEVELOPMENT CORPORATION, REPRESENTED BY ITS MANAGING DIRECTOR, THIRUVANANTHAPURAM. ADV. SRI.M.PATHROSE MATTHAI, SENIOR ADVOCATE FOR R-3 SRI.SAJI VARGHESE FOR R-3 BY SPL.G.P.SRI V.K.SHAMSUDDIN – R1, R2 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX(WP(C) 20511/2011) PETITIONER'S EXTS. EXT.P1 TRUE COPY OF THE JUDGMENT DATED 10.1.2005 IN WP(C)37404/2004 OF THIS COURT. EXT.P2 TRUE COPY OF THE JUDGMENT DATED 24.7.2009 IN Wp(c)10805 of 2007 OF THIS COURT. EXT.P3 TRUE COPY OF THE PROCEEDINGS DATED 18.3.2011. EXT.P4 TRUE COPY OF THE ELIGIBILITY CERTIFICATE. EXT.P5 TRUE COPY OF THE COMMUNICATION DATED 22.3.2011. EXT.P6 TRUE COPY OF THE COMMUNICATION DATED 27.4.2011. EXT.P7 TRUE COPY OF THE COMMUNICATION DATED 8.7.2011. lgk //TRUE COPY// T.R. RAMACHANDRAN NAIR, J. --------------------------------------- W.P.(C) No.20511 OF 2011 --------------------------------------- Dated this the 19th day of August, 2011. J U D G M E N T The petitioner is a Public Limited Company incorporated under the Companies Act. The Company is engaged in the business of manufacture of M.S. Ingots etc. It is stated that the Company is entitled to the benefit of sales tax exemption in terms of SRO No.1729/1993 as a medium steel industry. The 3rd respondent has rendered financial assistance to the Company and they have already certified the eligibility for exemption as per Ext.P4. It is pointed out that the petitioner was forwarded with a copy of the communication as evident from Ext.P5. A copy of the same has been marked to the 2nd respondent also. Aggrieved by the delay on the part of the 2nd respondent to issue the Exemption Certificate/order, this writ petition has been filed. 2. Learned Government Pleader on getting instructions submitted that now the authority to issue the Certificate is the Joint Commissioner (General) in the Department of Commercial W.P.(C) No.20511/2011 2 Taxes who is seized of the matter. The said authority has already called for a report which is expected to be received within a period of two weeks and it is assured that within a minimum time after getting the report, the same will be verified for issuing the Exemption Certificate/order. Final decision will be taken and communicated to the petitioner expeditiously, at any rate, within a period of one month. Recording the submission made by the learned Government Pleader, this writ petition is closed. T.R. RAMACHANDRAN NAIR JUDGE smp