IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON SATURDAY, THE 20TH AUGUST 2011 / 29TH SRAVANA 1933 WP(C).No. 30490 of 2006(D) -------------------------- PETITIONER: --------------- MESSRS. SEVEN SEAS DISTILLERY, MANNUTHY, REPRESENTED BY K.D.ANTO, MANAGER. BY ADV. SRI.K.I.MAYANKUTTY MATHER SRI.S.ANANTHAKRISHNAN SMT.S.LAKSHMY RESPONDENTS: --------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES (B) DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE ASST.COMMISSIONER OF SALES TAX (ASSESSMENT), SPL. CIRCLE, THRISSUR. 3. DY. COMMISSIONER (APPEALS), DEPT. OF COMMERCIAL TAXES, ERNAKULAM. 4. KERALA STATE BEVERAGES (MANUFACTURING AND MARKETING) CORPORATION LIMITED, SASTHA KRIPA, SASTHAMANGALAM, THIRUVANANTHAPURAM. * 5. BANK OF BARODA, ROUND NORTH, TRICHUR, REP.BY ITS CHIEF MANAGER. (* DELETED FROM THE PARTY ARRAY AS PER THE ORDER DATED 20.11.2006 IN THE WRIT PETITION.) BY SR. GOVERNMENT PLEADER ADV. V.K. SHAMSUDEEN. R4 BY ADV. SRI.MILLU DANDAPANI SRI.ELVIN PETER P.J. SC FOR KSBC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C ) No. 30490 OF 2006 ......................................................................... Dated this the 20th August, 2011 J U D G M E N T The petitioner has approached this Court with the following prayers: “a. Issue a writ in the nature of certiorari quashing Exhibit P5 and P6 in so far as it fastens the petitioner with the liability of interest. b. declare that respondents are devoid of jurisdiction to levy of demand any interest from the petitioner on any turnover tax due from the petitioner for any period before completion of assessment proceedings and issuance of notice of demand as contemplated under Section 23(3) of the Kerala General Sales Tax Act. c. Issue a writ in the nature of mandamus commanding the second Respondent to appropriate the amount remitted by the petitioner towards turnover tax for any period subsequent to 27.11.1999 towards tax and not towards interest. d. to issue a writ in the nature of mandamus commanding the 3rd respondent to W.P.(C ) No. 30490 OF 2006 2 dispose of Ext.P8 & Ext.P9 appeals in consequence of the relief granted in prayer (b) above. 2. The learned Government Pleader brought it to the notice of this Court that the liability to satisfy interest under Section 23 (3) of the KGST Act stands settled in view of the declaratory judgment made by a Division Bench of this Court as per the decision reported in 17 KTR 349 (Elite Supermarket & Distilleries vs. State of Kerala) and also by the judgment of a Full Bench of this Court in State of Kerala vs. Western India Cosmetic & Health Products Ltd. (18 KTR 414). There is no representation for the petitioner. In the said circumstance, the writ petition is dismissed for non-prosecution. P.R. RAMACHANDRA MENON, JUDGE. lk