IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 18TH JULY 2008 / 27TH ASHADHA 1930 WP(C).No. 3024 of 2005(I) ------------------------------------ PETITIONER: ------------------- P.P.MOHAMMED, PROPRIETOR, M/S. PERFECT WOODS, M.M. NAGAR, MOONNIYUR, MALAPPURAM DISTRICT. BY ADV. SRI.N.K.SANATH KUMAR. RESPONDENTS: ----------------------- 1. DIVISIONAL FOREST OFFICER, NILAMBOOR NORTH DIVISION, NILAMBOOR. 2. DEPOT RANGE OFFICER, GOVT. TIMBER DEPOT, CHALIYAM. 3. CONSERVATOR OF FORESTS, NORTHERN CIRCLE, KANNUR. BY SPL. GOVT. PLEADER SRI. RENJITH THAMPAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18/07/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.3024/2005-I: APPENDIX PETITIONERS' EXHIBITS: EXT.P1.: COPY OF THE ORDER DTD. 03/12/2004 BY THE R.3. EXT.P.2: COPY OF THE CHALLAN FOR THE PAYMENT OF RS.82,352/- ON 05/01/2005. EXT.P.3: COPY OF THE LETTER ISSUED BY THE R.2. TO THE PETITIONER ON DT. 18/01/04. EXT.P.4: COPY OF THE ASSESSMENT ORDER NO. 33151214/95-96 DTD. 31/01/2000. EXT.P.5: COPY OF THE ORDER DTD. 16/08/2001 MADE BY THE APPELLATE ASST. COMMISSIONER, DEPT. OF COMMERCIAL TAXES, KOZHIKODE. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// prv. KURIAN JOSEPH, J. ---------------------------------------------- W.P.(C) No.3024 of 2005 ---------------------------------------------- Dated 18th July, 2008. J U D G M E N T Ext.P3 notice issued by the second respondent is under challenge. It is stated in Ext.P3 that there was arrears of sales tax due to the petitioner and hence the petitioner cannot remove the timber auctioned by him. It is seen that the proceedings have been initiated at the instance of the first respondent. By interim order dated 24.2.2005, the petitioner has been permitted to remove the timber on furnishing bank guarantee. According to the petitioner, the entire liability has been cleared. It is also submitted that in any case, the whole proceedings are time barred. There is no counter affidavit. In the above circumstances, the writ petition is disposed of as follows : There will be a direction to the first respondent to take a decision on the liability of the petitioner with notice to the petitioner and the concerned sales tax authority, within a period of three months from the date of production of a copy of the judgment. The fate of the bank guarantee furnished by the WP NO.3024/2005 2 petitioner will depend on the action thus taken by the first respondent. KURIAN JOSEPH, JUDGE. tgs KURIAN JOSEPH, J ---------------------------------------------- W.P.(C) No.3024 of 2005 ---------------------------------------------- J U D G M E N T Dated 18th July, 2008.