IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH MONDAY, THE 1ST SEPTEMBER 2008 / 10TH BHADRA 1930 WP(C).No. 29184 of 2004(Y) ------------------------------------ PETITIONER: -------------------- M/S. SAFA ENTERPRISES, AZHIKODE JETTY, KODUNGALLUR, THRISSUR DISTRICT, REPRESENTED BY ITS PARTNER, K.A.KOCHUMOHAMMED. BY ADV. SRI.ARIKKAT VIJAYAN MENON RESPONDENTS: ---------------------- 1. SALES TAX OFFICER, KODUNGALLUR. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES, THRISSUR. 3. INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, IRINJALAKUDA. BY GOVERNMENT PLEADER SRI. MOHAMMED ANZAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 29184 of 2004(Y) -2- APPENDIX PETITIONER'S EXHIBITS: EXT.P1 - COPY OF THE PENALTY NOTICE ISSUED BY THE 1ST RESPONDENT. EXT.P2 - COPY OF THE OBJECTION FILED BY THE PETITIONER. EXT.P3 - COPY OF THE PENALTY ORDER ISSUED BY THE 1ST RESPONDENT. EXT.P4 - COPY OF THE ORDER ISSUED BY THE 2ND RESPONDENT. EXT.P5 - COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT. TRUE COPY/ PA TO JUDGE rhs KURIAN JOSEPH, J. --------------------------------------- W.P.(C) No.29184 OF 2004 --------------------------------------- Dated this the 1st day of September, 2008. J U D G M E N T Challenge is on Exhibit P4 order passed by the second respondent. The main contention of the petitioner is that the petitioner had remitted the entire tax immediately on the clarification issued by the Commissioner, Commercial Taxes. The issue pertains to the assessment year 1999-2000. 2. Inviting reference to the decision of this Court in Sree Rama Roller Flour Mills vs. Assistant Commissioner (Assessment), Palakkad, Sales Tax Office, Special Circle and others [(2002) 128 STC 236], it is submitted that no penalty can be imposed on the petitioner based on a subsequent circular. But for the circular there would not have been any liability on the petitioner to pay the disputed tax, it is submitted. These are all matters for the petitioner to pursue in the revision before the Commissioner, in which case, the petitioner will also get an opportunity before the said statutory authority. Therefore, this writ petition is disposed of as follows: W.P.(C) No.29184/04 2 In the event of the petitioner approaching the Commissioner, Commercial Taxes by way of a revision within a period of two months from today, the same shall be treated to have been filed in time and the Commissioner shall dispose of the same, expeditiously. Interim order passed by this Court will continue till orders are passed as above making it also clear that the fate of the steps taken by the petitioner pursuant to the interim order will depend on the order thus passed by the Commissioner. KURIAN JOSEPH, JUDGE. smp W.P.(C) No.29184/04 3 KURIAN JOSEPH, J. W.P.(C) No. 29184 OF 2004 J U D G M E N T 01.09.2008