IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 26TH NOVEMBER 2010 / 5TH AGRAHAYANA 1932 WP(C).No. 27478 of 2004(U) -------------------------- PETITIONER: --------------- 1. K. HAREESH KUMAR, ABHILASH NIVAS, EMILY, KALPETTA. 2. K. RAFEEQDEEN, KADIRI HOUSE, PARIYARAM P.O., MUTTIL, WAYANAD. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.MANOJ KUMAR.M RESPONDENTS: ---------------------- 1. SALES TAX OFFICER, VYTHIRI AT KALPETTA. 2. APPELLATE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE. 3. DEPUTY TAHSILDAR (R.R.) VYTHIRI. 4. P. GOPINATH, `GEETHAM', MADIYOOR, KALPETTA. 5. P. APPAN NAMBIAR, `ANJILI', MADIYOOR, KALPETTA. 6. K. BHASKARAN NAIR, `ARUNIMA', MADIYOOR, KALPETTA. BY GOVERNMENT PLEADER, SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 27478 of 2004(U) ------------------------------------- APPENDIX ----------------- PETITIONER'S EXHIBITS ------------------------------------ EXT.P1. COPY OF THE DEED DTD. 1.1.2001 EXT.P2. COPY OF THE COVERING LETTER ISSUED TO 1ST RESPONDENT DTD. 17.2.2001 EXT.P3. COPY OF LOCAL DELIVERY BOOK DTD. 17.2.2001 (RELEVANT PORTION) EXT.P4. COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 1999-2000 DTD 19.2.04. EXT.P5. DO. DO. FOR THE YEAR 2000-01 DTD. 9.02.2004. EXT.P6. DO. DO. FOR THE YEAR 2001-02 DTD. 9.02.2004 EXT.P7. COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 1999-2000 DTD. 10.9.2004. EXT.P8. DO. DO. FOR THE YEAR 2000-01 DTD. 10.9.2004. EXT.P9. DO. DO. FOR THE YEAR 2001-02 DTD. 10.9.2004. EXT.P10. COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 1999-2000 DTD. 10.9.2004. EXT.P11. DO. DO. FOR THE YEAR 2000-01 DTD. 10.9.2004 EXT.P12. DO. DO. FOR THE YEAR 2001-02 DTD. 10.9.2004 EXT.P13. COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 10.9.2004 FOR THE YEAR 1999-2000. EXT.P14. DO. DTD. 10.9.2004 FOR THE YEAR 2000-01 EXT.P15. DO. DTD. 10.9.2004 FOR THE YEAR 2001-02 EXT.P16. COPY OF THE PETITION GIVEN TO THE 1ST RESPONDENT DTD. 18.1.2002. EXT.P17. COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE RR ACT ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 1999-2000 DTD. 12.8.2004. EXT.P18. DO. DO. FOR THE YEAR 2000-01 DTD. 12.8.2004. EXT.P19. DO. DO. FOR THE YEAR 2001-02 DTD. 12.8.2004. RESPONDENTS EXHIBITS : NIL -------------------------------------------- / TRUE COPY / P.A. TO JUDGE VK P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 27478 OF 2004 ......................................................................... Dated this the 26th November , 2010 J U D G M E N T This Writ Petition has been filed challenging the coercive proceedings under the Revenue Recovery Act in respect of the assessment under the relevant provisions of the KGST Act for the assessment yeas 1999-2000, 2000-01 and 2001-02. 2. The grievance projected in the Writ Petition is that the assessments were finalised as per Exts. P4 to P6 assessment orders, which according to the petitioners are not in conformity with the relevant provisions of law and facts and circumstances. The said orders have been subjected to challenge by filing appeals which are stated as pending, along with the applications for condonation of delay and interim stay. It is the case of the petitioners that, without any regard to the pendency of the above proceedings, coercive steps were pursued, which made the petitioners to approach this Court. The W.P.(C) was W.P.(C) No. 27478 OF 2004 2 admitted on 22.09.2004, also granting interim stay for one month,which was extended subsequently. 3. The learned Government Pleader appearing for the respondents submits with reference to the contents of the counter affidavit, particularly paragraph 5, that in respect of the assessment year 2001-02, the proceedings stand withdrawn, in view of the fact that the petitioners were found as not continuing as partners of the concerned establishment at the relevant time and hence the said liability is not intended to be fixed upon their shoulders. With regard to other assessment years, it is stated that the appeals preferred before the appellate authority (second respondent) are still pending and that said appeals could not be finalised because of the pendency of the above Writ Petition. 4. Considering the facts and circumstances, this Court observes that no direction needs to be issued to the second respondent with regard to Ext.P6 assessment order and Ext. P9 appeal arising therefrom; in view of the assertion made from the part of the respondents that the said proceedings are not intended to be given effect to as against the petitioners. The W.P.(C) No. 27478 OF 2004 3 second respondent is directed to consider and pass final orders on Exts.P7 and P8 appeals with respect to the assessment years 1999-2000 and 2000-01 in accordance with law, as expeditiously as possible at any rate within one month from the date of receipt of a copy of the judgment . It is made clear that till such orders are passed, the coercive steps stated as being pursued shall be kept in abeyance for the time being. It is open to the first respondent to pass fresh assessment orders in respect of the persons concerned with regard to the assessment years 2000-01 and 2001-02, if not already passed and may proceed accordingly. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk