IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 8TH DECEMBER 2009 / 17TH AGRAHAYANA 1931 WP(C).No. 33095 of 2009(F) -------------------------------------- PETITIONER(S): ---------------------- B. SURENDRA DAS, S/O.LATE.BHANU PANICKER, PROPRIETOR, HOTEL SREE VISAKH, KOVALAM, THIRUVANANTHAPURAM. BY ADV. MR.K.B.PRADEEP RESPONDENT(S): ------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES,GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. 3. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT),OFFICE OF THE INSPECTING ASSESSMENT COMMISSIONER (INT), GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. 4. THE SALES TAX OFFICER, NEYYATTINKARA, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. R1 TO R4 BY GOVERNMENT PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 33095 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 8th day of December, 2009 J U D G M E N T 1. With respect to assessment completed for the year 1993-94, in relation to a partnership firm to which the petitioner herein is the managing partner, the Sales Tax Appellate Tribunal has issued Ext.P1 order, wherein the appeal is partly allowed and the assessing authority was directed to finalise the assessment giving reduction in the matter of additions made, as directed therein. Grievance of the petitioner is that the assessing authority is not issuing modified orders consequent to Ext.P1, inspite of the fact that the Tribunal had passed Ext.P1 order as early as in September 2005. Further grievance of the petitioner is that the 4th respondent is not issuing clearance certificate for the petitioner to avail Bank loan, on the ground that arrears pertaining to the subsequent years is pending in appeal. W.P.(C)No. 33095 of 2009 -2- 2. In a statement filed on behalf of the 1st respondent it is contented that the 4th respondent is not in a position to issue the Non-Liability Certificate as requested, because the petitioner is in huge arrears by way of tax and penalty with respect to various years from 2003-04 to 2009-2010. Under such circumstances, I am of the opinion that no direction can be issued against the 4th respondent for granting Non-Liability Certificate as requested by the petitioner. 3. However there is no justification for not modifying the assessment, pursuant to Ext.P1. In this regard the petitioner had submitted Exts.P2 & P3 requests before the 4th respondent. But the 4th respondent has not so far taken any steps in this regard. 4. Under such circumstances, the writ petition is disposed of directing the 4th respondent to consider and pass appropriate orders on the basis of Exts.P2 & P3 requests, giving effect to Ext.P1 appellate order, as early as W.P.(C)No. 33095 of 2009 -3- possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. C.K. ABDUL REHIM JUDGE shg/