IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 29TH JULY 2008 / 7TH SRAVANA 1930 WP(C).No. 29823 of 2007(J) --------------------------------------------- PETITIONER: ------------------- BHIMA & BROTHER, MULLAKKAL, ALAPPUZHA, REPRESENTED BY ITS MANAGING PARTNER, MR.L.MANJUNATH. BY ADV. SRI.A.M.SHAFFIQUE (SR.) SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.ANIL D. NAIR RESPONDENTS: ----------------------- 1. ASSISTANT COMMISSIONER (ASSMT), COMMERCIAL TAXES, SPECIAL CIRCLE, ALAPPUZHA. 2. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN W.P.(C).NO.29823 OF 2007 A PETITIONER'S EXHIBITS: EXT.P1TRUE COPY OF THE AMENDMENT CONTAINING THE ERRATUM DATED 30.3.2002. EXT.P2TRUE COPY OF THE EXTRACT OF FINANCE BILL 2002 (3. aMENDMENT OF aCT 15 OF 1963). EXT.P3TRUE COPY OF THE LETTER DATED 10.4.2002 SENT BY THE PETITIONER TO THE 1ST RESPONDENT. EXT.P4TRUE COPY OF THE APPLICATION IN FORM 21 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 10.4.2002. EXT.P5TRUE COPY OF THE WITHDRAWAL LETTER DATED 29.4.2002 SENT BY THE PETITIONER TO THE 1ST RESPONDENT. EXT.P6TRUE COPY OF THE FORM NO.21 A AND FORM NO.22 OF THE KGST ACT. EXT.P7TRUE COPY OF THE ORDER OF THE INTELLIGENCE OFFICER, ALAPPUZHA ISSUED TO THE PETITIONER DATED 24.5.1983. EXT.P8TRUE COPY OF THE NOTICE UNDER SECTION 17(3) ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DATED 20.7.2007. EXT.P9TRUE COPY OF THE REPLY DATED 26.7.2007 SENT BY VITTAL RAO & COMPANY ON BEHALF OF THE PETITIONER TO THE 1ST RESPONDENT. EXT.P10 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DATED 21.8.2007. EXT.P11 TRUE COPY OF THE NOTICE DATED 10.3.2003 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXT.P12 TRUE COPY OF THE COVERING LETTER FORWARDING THE CHEQUE DATED 25.3.2003 SENT BY THE PETITIONER TO THE 1ST RESPONDENT. EXT.P13 TRUE COPY OF THE ORDER ISSUED BY THE HONOURABLE HIGH COURT IN W.P.(C). NO.11888 OF 2005 DATED 11.7.2005 TO AVJ EMPORIUM. RESPONDENTS' EXHIBITS: NIL. // TRUE COPY// PS TO JUDGE K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 29823 OF 2007 A -------------------------------------- Dated this the 29th July, 2008 JUDGMENT I heard the learned counsel for the petitioner and the learned Government Pleader. It is common case that the question at hand is covered in favour of the petitioner by the Judgment in W.P.(C). No.11888/05 dated 26.5.2008. Following the same, Ext.P10 is quashed. The Writ Petition is allowed as above. Sd/= K. M. JOSEPH, JUDGE kbk.