IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 31ST AUGUST 2010 / 9TH BHADRA 1932 WP(C).No. 7983 of 2005(A) ------------------------------ PETITIONER: ------------- V.K.RAMAKRISHNAN, S/O.KARUPPAN, AUTOMOBILE WORKSHOP INDUSTRIAL ESTATE, MANJERI, MALAPPURAM DISTRICT. BY ADV. SRI.K.M.SATHYANATHA MENON RESPONDENTS: ----------------- 1. THE INTELLIGENCE OFFICER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM. 2. DEPUTY COMMISSIONER OF SALES TAX, MALAPPURAM. 3. DEPUTY TAHSILDAR, REVENUE RECOVERY, TALUK OFFICE, ERNAD, MANJERI, MALAPPURAM DISTRICT. BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.7983 OF 2005-A APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE ORDER OF THE FIRST RESPONDENT TO THE PETITIONER ISSUED THROUGH REGISTERED POST EXT.P2 TRUE COPY OF THE APPEAL SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT UNDER FORM 31A DATED 16.22.2004 EXT.P3 TRUE COPY OF THE DEMAND NOTICE ISSUED IN FORM NO.16 AND RULE 7 OF THE REVENUE RECOVERY ACT TO THE PETITIONER / TRUE COPY / P.R. RAMACHANDRA MENON, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 7983 OF 2005 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 31st day of August, 2010 JUDGMENT The petitioner was imposed with the penalty by the 1st respondent as borne by Ext.P1 order which is subjected to challenge by filing Ext.P2 appeal before the 2nd respondent. However, without regard to the above proceedings, the petitioner was confronted with Ext.P3 notice issued under the Revenue Recovery Act which made the petitioner to approach this Court by filing this writ petition raising many grounds, factual as well as legal. 2. When the matter came up for consideration before this Court, on 10.03.2005, the coercive proceedings were stayed on depositing a sum of Rs.10,000/- by the petitioner which is stated as satisfied. 3. With regard to the sustainability of the prayers as on date the learned Government Pleader submits on instructions that after filing of the writ petition, Ext.P2 appeal was considered by the 2nd respondent and final orders were passed thereof. WP(C) No. 7983 of 2005 -:2:- Being aggrieved, the petitioner filed a second appeal before the Tribunal, whereby some interference was made by the Tribunal. Subsequently, pursuant to the declaration/notification of the Amnesty Scheme, the petitioner sought to satisfy the liability by availing the benefits under the Scheme and the liability has already been settled. A copy of the letter bearing No.A- 9314/2003-04 dated 30.08.2010 obtained from the Commercial Tax Officer, Commercial Tax Office, Manjeri who is the concerned assessing officer in the case of the petitioner is placed for perusal of this Court. In the said circumstances, this Court finds that nothing further remains to be considered or adjudicated and the writ petition is closed accordingly. P.R. RAMACHANDRA MENON, JUDGE ttb