IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 19TH SEPTEMBER 2008 / 28TH BHADRA 1930 WP(C).No. 197 of 2006(W) ------------------------ PETITIONER: ----------------- T.K.RAJEEVAN, S/O.T.V.KRISHNAN, THAKSHANATH HOUSE, EDATHURUTHY VILLAGE, KODUNGALLOOR TALUK. BY ADV. SRI.DILIP J. AKKARA RESPONDENTS: ----------------------- 1. THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, THIRUVANANTHAPURAM. 2. ADDL.SALES TAX OFFICER II, 2ND CIRCLE, THRISSUR. 3. THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, KODUNGALLOOR-680 664. BY GOVT. PLEADER SRI. TEK CHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 197/2006 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 : PHOTOCOPY OF ASSESSMENT ORDER NO. 251211940/91-92 DATED 29.12.93 EXHIBIT P2 : PHOTOCOPY OF APPELLATE ORDER DATED 29.4.95 IN APPEAL NO. STA.II 110/94 EXHIBIT P3 ; PHOTOCOPY OF RECEIPT NO. 1940 DATED 24.2.94 FOR RS. 15,000/- EXHIBIT P4 : PHOTOCOPY OF RECEIPT NO. 89 DATED 25.5.94 FOR RS. 55,0000/- EXHIBIT P5 : PHOTOCOPY OF R.R. NOTICE NO. B1/21419/05 DATED 13.12.05 ISSUED BY 3RD RESPONDENT. /TRUE COPY/ P.A. TO JUDGE. vkm C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 197 of 2006 --------------------------------- Dated, this the 19th day of September, 2008 J U D G M E N T The challenge is against recovery proceedings for recovery of arrears of sales tax. Both the parties agree that the assessment was subject matter of appeal. Even though petitioner has no confirmation, learned Government Pleader submitted that revised assessment is issued based on order in appeal. In the circumstances, the writ petition is disposed of directing respondents to confine recovery to the balance arrears due with interest thereof after reckoning payments already made by petitioner. (C.N.RAMACHANDRAN NAIR, JUDGE) jg