IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 11TH FEBRUARY 2008 / 22ND MAGHA 1929 WP(C).No. 4842 of 2008(B) ------------------------- PETITIONER: ------------ V.K. SOUDAMINI, MANAGING PARTNER, MAHARANI PRODUCTS, IRINGALLUR, CALICUT-673 014. BY ADV. SRI.P.V.KUNHIKRISHNAN RESPONDENTS: ------------- 1. THE COMMISSIONER, COMMERCIAL TAXES, TRIVANDRUM. 2. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, TRIVANDRUM. 3. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, CIRCLE-IV, KOZHIKODE. BY GOVERNMENT PLEADER SRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------ W.P.(C) 4842 of 2008 ------------------------------------- Dated: February 11, 2008 JUDGMENT The prayer made in this writ petition is for consideration of Ext.P1, an application made by the petitioner to the 2nd respondent for exemption from tax. It is stated by the petitioner that the representation is pending before the Secretary (Taxes). 2. If, as stated by the petitioner, Ext.P1 is pending consideration of the Secretary (Taxes), the said authority shall deal with the same and pass orders thereon. Though the petitioner has sought a direction exonerating her from payment of tax pending consideration of Ext.P1, I am not inclined to pass such order. As on date the petitioner is liable and unless a decision favourable to the petitioner is taken on Ext.P1, petitioner cannot claim immunity from paying tax which is otherwise due. Writ petition is dismissed. ANTONY DOMINIC, JUDGE mt/-