IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 17TH NOVEMBER 2008 / 26TH KARTHIKA 1930 WP(C).No. 31887 of 2008(U) -------------------------- PETITIONER(S): --------------- S.KUMAR VARUVILAKATHU VEEDU, VANIGAR STREET, BALARAMAPURAM P.O.,THIRUVANANTHAPURAM. BY ADV. SRI.R.GOPAN RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER (APPEALS) COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE SALE TAX OFFICER, THIRD CIRCLE THIRUVANANTHAPURAM. 3. THE TAHSILDAR (REVENUE RECOVERY) NEYYATINKARA. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 31887 OF 2008 U ```````````````````````````````````````````````````` Dated this the 17th day of November, 2008 J U D G M E N T Petitioner challenges Ext.P8. Ext.P8 is the order of the Deputy Commissioner(Appeals) rejecting the appeals filed by the petitioner in respect of the assessments under the KGST Act for the years 1999-00 and 2000-01 for want of proof of payment of admitted tax. Stay petitions also came to be dismissed. 2. I heard learned counsel for the petitioner and learned Government Pleader. Learned counsel for petitioner submits that notice was not issued to the petitioner calling upon to pay the admitted tax. He further submits that he is only limiting his prayers in respect of the appeal for the assessment year 1999-00, namely Ext.P2. Having considered the arguments, writ petition is disposed of setting aside Ext.P8 in respect of STA.No.551/04 on condition that the petitioner pays the admitted tax with WPC.31887/08 : 2 : interest within one week from the date of receipt of a copy of this judgment. If the amount is so paid, STA.No.551/04 will stand restored along with the application for stay and it is for the petitioner to seek appropriate orders thereon. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE