IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 9TH JUNE 2008 / 19TH JYAISHTA 1930 WP(C).No. 12287 of 2004(K) -------------------------- PETITIONER: ------------ M/S.VEMBANAD MODEN RICE MILL, KAINADYU,ALAPPUZHA DISTRICT, REP.BY PARTNER, ANTONY CHACKO. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 -------------- 1. THE SALES TAX OFFICER, EDATHUA. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, ALAPPUZHA. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1 EXEMPTION CERTIFICATE ISSUED BY DIC, ALAPPUZHA P2 ORDER OF R1 P3 REVISION BEFORE R2. P4 ASSESSMENT ORDER BY R1. /TRUE COPY/ P.A.TO JUDGE K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 12287 OF 2004 K ```````````````````````````````````````````````````` Dated this the 9th day of June, 2008 J U D G M E N T Petitioner approached this Court for quashing Exts.P2 and P6 orders. According to the petitioner, by Ext.P1 certificate, the petitioner has become eligible for sales tax exemption. By Ext.P2 order passed by the 1st respondent, a penalty of Rs.17,776/- was imposed on the petitioner. The petitioner has preferred Ext.P3 revision against Ext.P2. In the meantime, by Ext.P4, based on Ext.P2, the assessment came to be completed. I heard the learned Government Pleader also. Having regard to the facts, the writ petition is disposed of directing the 2nd respondent to take a decision on Ext.P3 revision expeditiously in case the revision is not disposed of yet and as far as Ext.P4 order of assessment is concerned, it is for the petitioner to work out its remedies by approaching the statutory authority. Sd/- (K.M.JOSEPH, JUDGE) aks