IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.J.B.KOSHY & THE HONOURABLE MR. JUSTICE V.GIRI WEDNESDAY, THE 28TH JANUARY 2009 / 8TH MAGHA 1930 WP(C).No. 8404 of 2007(A) ------------------------------------- PETITIONER(S): ------------------------ M/S.UNITED RUBBER PRODUCTS, EDAKULAM, IRINJALAKUDA A PARTNERSHIP FIRM REPRESENTED BY JT MANAGING PARTNER A.M.MADHAVAN. BY ADV. MR.K.S.BHARATHAN RESPONDENT(S): RESPONDENTS -------------------------- 1. THE SECRETARY TO GOVERNMENT (COMMERCIAL) TAXES, TAXES (B) DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER, IRINJALAKUDA. GOVERNMENT PLEADER MR.MOHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.8404/2007 APPENDIX PETITIONERS EXHIBITS P1:- COPY OF THE NOTIFICATION PUBLISHED AS SRO 1730/1993. P2:- COPY OF THE APPLICATION FOR EXEMPTION. P3:- COPY OF THE ORDER DT. 24.11.2000 ISSUED BY THE GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, THRISSUR. P4:-COPY OF THE ASSESSMENT ORDER DT. 15.1.07. P5:- COPY OF THE NOTIFICATION SRO 320/05 ISSUED BY THE IST RESPONDENT. P6:- COPY OF THE NOTICE PROVISIONAL MONTHLY ASSESSMENT AND DEMAND DT. 20.1.07 FOR THE PERIOD FROM APRIL 2005 TO MARCH 2006. P7:- COPY OF THE NOTICE OF PROVISIONAL MONTHLY ASSESSMENT AND DEMAND DT. 20.1.07 FOR THE PERIOD FROM APRIL 2006 TO NOVEMBER 2006. /TRUE COPY/ P.S. TO JUDGE tss J.B. Koshy,Ag.C.J. & V. Giri, J. ---------------------------------------- W.P.(C) No.8404 of 2007 A ---------------------------------------- Dated this the 28th day of January, 2009 Judgment Koshy, Ag.C.J. This petition was filed for cancelling Ext.P5 notification SRO No.320/2005 and also Exts.P6 and P7 notices of provisional monthly assessments. Contention of the petitioner is that provisional notices of monthly assessment and demand were made consequent on the above Ext.P5 notification. That is amended by SRO No.749/2007. If that be so, petitioner may approach the assessing authority for finalising the assessment and he can also make necessary representation before the assessing authority so that a final assessment order can be passed. In view of the interim stay granted, further demand can be pressed only after passing final orders untrammelled by the observations in this judgment. J.B.Koshy Acting Chief Justice V. Giri Judge vaa