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 30TH JANUARY 2008 / 10TH MAGHA 1929 OP.No. 26530 of 2002(G) ----------------------- PETITIONER: ------------------- M/S.PAMBA ELECTRONICS SYSTEMS (P) LTD, KUREEKAD, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, P.S.SASIDHARAN. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: ---------------------- 1. THE INTELLIGENCE OFFICER (IB), O/O. DEPUTY COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, ERNAKULAM. 2. THE STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, SECRETARIATE, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER FOR R1,R2 THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 30/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP.NO.45030/2002 IN OP.NO.26530/2002-G. DISMISSED. Sd/- C.N.Ramachandran Nair, Judge. 30.1.2008. Sd/- T.R.Ramachandran Nair, Judge. PETITIONER'S EXHIBITS:- P1: Copy of the penalty notice dtd.25.6.2002 for 1999-2000 passed by the Ist respondent. P2: Copy of the penalty notice dtd.10.7.2002 for 2000-01 passed by the Ist respondent. P3: Copy of the reply dtd.5.8.2002 submitted by the petitioner before the Ist respondent. P4: Copy of one such reply dtd.19.8.2002 filed by one of the Directors of the Company before the Ist respondent. P5: Copy of the order passed in CMP.No.1034/1999 in OP.No.6142/1999-F. P6: Copy of the order of assessment passed for the year 1998-1999 dtd.29.6.2002. P7: Copy of the appeal memorandum filed against the assessment order for the year 1998-99 before the Appellate Assistant Commissioner. P8: Copy of the order of assessment passed for the year 1999-2000 dtd.19.11.2003. P9: Copy of the appeal memorandum filed against the assessment order for the year 1999-2000 before the Appellate Assistant Commissioner. RESPONDENTS' EXHIBITS:- nil. ( True copy ) P.A. TO JUDGE. kvs/- C.N. Ramachandran Nair & T.R. Ramachandran Nair, JJ. - - - - - - - - - - - - - - - - - - - - - - - - O.P.NO.26530 of 2002-G - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 30th day of January, 2008. JUDGMENT C.N. Ramachandran Nair, J. The main issue raised against the impugned notices is the constitutional validity of Sections 5(2), 5(2A) and 5(2B) of the Kerala General Sales Tax Act. This issue stands decided against the petitioner vide the decision of the Division Bench of this court in Bechu & Company and others v. Asst. Commissioner, Special Circle I, Kozhikode (132 STC 68). We, therefore, dismiss the Original Petition. However, the other issues raised in the original petition are left open, for being agitated before the departmental authorities. (C.N. Ramachandran Nair, Judge.) (T.R. Ramachandran Nair, Judge.) kav/