IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 12TH FEBRUARY 2008 / 23RD MAGHA 1929 WP(C).No. 23380 of 2007(G) ------------------------------------------- PETITIONER: ------------------- T.T. SUNNY, WOOD TECH INDUSTRIES, PULLUR, VIA. IRINJALAKUDA, THRISSUR. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT: --------------------- COMMERCIAL TAX OFFICER (DEPUTATION), IRINJALAKUDA. BY GOVERNMENT PLEADER SHRI TEK CHAND. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN W.P.(C). NO. 23380 OF 2007 G PETITIONER'S EXHIBITS: EXT.P1 COPY OF THE ORDER DATED 28.2.2007 FOR 1998 - 99 ISSUED BY THE RESPONDENT. EXT.P2 COPY OF THE ORDER FOR 1999 - 00 ISSUED BY THE RESPONDENT, DATED 28.2.2007. EXT.P3 COPY OF THE NOTIFICATION GO(P) NO. 1/2007/ID ISSUED BY THE GOVERNMENT DATED 3.1.2007. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// PS TO JUDGE K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 23380 OF 2007 G -------------------------------------- Dated this the 12th February, 2008 JUDGMENT Petitioner challenges Exts.P1 and P2. Ext.P1 is an order of assessment for the year 1998 - 1999, while Ext.P2 relates to the assessment year 1999 - 2000. According to petitioner, though there is liability under Section 5A on purchase of rubber wood, it stood exempted from payment of tax under Ext.P3 Notification. 2. Today, when the matter came up, learned Government Pleader would submit on instructions that Ext.P3 was not brought to the notice of the Assessing Authority and the Assessing Authority will rectify the assessment orders under Section 43 of the KGST Act. In the light of the stand taken by the learned Government Pleader on behalf of the respondent, the Writ Petition is disposed of, recording the said submission. K. M. JOSEPH, JUDGE kbk.