IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 24TH SEPTEMBER 2008 / 2ND ASWINA 1930 WP(C).No. 28449 of 2008(J) -------------------------- PETITIONER(S): --------------- 1. K.V.MOHANAN, AGED 57 YEARS, S/O. VELAYUDHA, KUNNATHPARAMBIL HOUSE, EDATHIRINJI, THRISSUR DT. 2. A.K. PRASANAN, S/O. KUMARAN, ADIPARAMBIL HOUSE, PADIYOOR, THRISSUR DT. BY ADV. SRI.A.S.RAJENDRAN NAIR SRI.V.M.KRISHNAKUMAR RESPONDENT(S): --------------- 1. STATE OF KERALA REPRESENTED BY SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE EXCISE COMMISSIONER, COMMISSIONERATE OF EXCISE, THIRUVANANTHAPURAM. 3. ASSISTANT EXCISE COMMISSIONER, THRISSUR. 4. THE EXCISE CIRCLE INSPECTOR, IRINJALAKUDA. GOVERNMENT PLEADER SRI. K.V. MANOJ KUMAR. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J. ------------------------------------ W.P.(C)No.28449 OF 2008 ---------------------------------------- Dated this the 24th day of September, 2008 JUDGMENT The petitioners are representatives of a Union, which was granted a licence to run toddy shops in Irinjalakuda range for the years 2002-2003, 2003-2004 and 2004-2005. By orders of the Government, they were exempted from payment of tree tax for the year 2002-2003 and 2003-2004. However, since no formal orders were passed granting such exemption for the year 2004- 2005, the 3rd respondent insisted on the petitioners paying tree tax for the year 2004-2005. In the above circumstances, the petitioners filed Ext.P7 petition before the 1st respondent seeking exemption from payment of tree tax for the year 2004- 05 also. The petitioners seek a direction to the 1st respondent to consider and pass appropriate orders on Ext.P7 expeditiously. 2. I have heard the learned Government Pleader also. The learned Government Pleader submits that Ext.P7 is addressed to the Minister and not to the Secretary to the Government. I do not think that, that defect should stand in W.P.(c)No.28449/08 2 the way of the 1st respondent considering Ext.P7. Accordingly, I dispose of this writ petition with a direction to the 1st respondent to consider Ext.P7 and pass appropriate orders thereon, as expeditiously as possible at any rate, within a period of one month from the date of receipt of a copy of this judgment, provided Ext.P7 has been received and is pending. If Ext.P7 has been received, till orders are passed on Ext.P7, coercive proceedings of recovery of tree tax for the year 2004- 2005 shall be kept in abeyance. S. SIRI JAGAN, JUDGE Acd W.P.(c)No.28449/08 3