IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MRS.MANJULA CHELLUR & THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 23RD NOVEMBER 2011 / 2ND AGRAHAYANA 1933 Con.Case(C).No. 1075 of 2011(S) ------------------------------- AGAINST THE JUDGEMENT IN WA.192/2011 Dated 03/06/2011 .................... PETITIONER/APPELLANT: ---------------------------- C.A.HASSAN, PROPRIETOR, CENTURY PLYWOODS,ALLAPRA, PERUMBAVOOR BY ADV. SRI.K.SRIKUMAR SRI.K.MANOJ CHANDRAN SRI.P.R.AJITHKUMAR RESPONDENT/RESPONDENT NO.1: ------------------------------------- SMT.SHYAMALA, THE COMMERCIAL TAX OFFICE,R COMMERCIAL TAX OFFICE SECOND CIRCLE, PERUMBAVOOR-683 542 BY SPL.GOVERNMENT PLEADER, SOJAN JAMES. THIS CONTEMPT CASE (CIVIL) HAVING COME UP FOR ADMISSION ON 23/11/2011, ALONG WITH COC NO. 1077 OF 2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Manjula Chellur, Ag. C.J. & P.R.Ramachandra Menon, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - Contempt Case (Civil) Nos. 1075 & 1077 OF 2011 - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of November, 2011 JUDGMENT Manjula Chellur, Ag. C.J. Heard the learned counsel for the complainants as well as the respondents. The complainants herein approached this Court in W.A. No.187 of 2011 and connected matters and came to be disposed of on 03.06.2011 directing the respondent authorities as follows: “We dispose of the appeals with direction to the Assessing Officer to verify all the C Forms, delivery notes and other transport documents for the sales made upto March 2011 within a period of ten days from the date of receipt of copy of this judgment and if documents produced prove the transactions are genuine and tax due are paid, then there will be direction to the Assessing Officer to issue individual delivery notes transaction wise after details are furnished by the appellants, until final decision is taken pursuant to notice issued. Whatever is he action proposed against any of the appellants, whether it be penalty or proposal to cancel registration, details should be included in the final show cause notices to be issued after verifying records and orders should be issued after giving opportunity to the appellants. The officer is directed to pass final orders within a period of six COC Nos.1075 and 1077 of 2011 -:2:- weeks from today. The appellants will periodically meet the Assessing Officer and collect the notices so that time is not lost in correspondence.” 2. It is not in dispute that subsequent to the disposal of the appeals, as indicated in the objection/statement filed on behalf of the respondent authorities in the Contempt Cases, the documents produced by the complainants herein were verified by the concerned officer and the complainants were also heard before passing the order rejecting the claim of the complainants holding that huge dues are pending, hence delivery notes were not issued. The complainants say that there is no intimation of any orders as directed by the Division Bench. 3. However, according to the respondents, subsequent to the enquiry, penalty and assessment orders were already issued to the complainants and they are served. The fact that penalty and assessment orders were served on the complainants would indicate what concession they claimed, i.e., the issuance of delivery notes, was impliedly rejected. Therefore, if the complainants are not satisfied with the order of assessment, they are at liberty to challenge the same in COC Nos.1075 and 1077 of 2011 -:3:- accordance with the procedure. 4. The complaint of the petitioners is that there was a direction to issue delivery notes positively by the respondents herein cannot be entertained for the simple reason that the officer concerned was only directed to take into consideration all the documents to be produced by the complainants and pass final orders. There is no indication of any final order to be passed in favour of the complainants positively. In that view of the matter, the officer concerned has passed final orders by imposing penalty and issuing assessment orders. We do not find any contempt as such being committed disobeying the directions of this Court as stated above. Therefore, we are of the opinion that the proceedings deserve to be dropped. The Contempt Cases are closed accordingly. Manjula Chellur, Ag. Chief Justice. P.R.Ramachandra Menon, Judge. ttb