IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 22ND OCTOBER 2008 / 30TH ASWINA 1930 WP(C).No. 15455 of 2008(M) ----------------------------------------------- PETITIONER(S): --------------------- M/S.ALAPATT JEWELLERS, ALPATT HERITAGE, M.G.ROAD, NORTH END, ERNAKULAM-682 035, REPRESENTED BY ITS MANAGING PARTNER, FRANCIS ALAPATT. BY ADV. SRI.V.P.SUKUMAR SRI.JAIRAM.V.MENON RESPONDENT(S): ------------------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE-II, COMMERCIAL TAXES, ERNAKULAM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. THE STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 15455 OF 2008 M -------------------------------------- Dated this the 22nd October, 2008 JUDGMENT Petitioner challenges Exts.P2 order, P4 Notice and P5 Circular. Petitioner submitted Ext.P1 application for paying tax at the compounded rates. Ext.P2 order was passed directing the petitioner to remit monthly tax at Rs.8,34,792/= as against Rs.14,436/= as conceded in Ext.P1 application. Petitioner thereupon filed Ext.P3 application. The first respondent has issued Ext.P4 notice proposing to reject Ext.P3 application for the reason that the tax demanded in Ext.P2 order is not fully remitted. Ext.P5 is a Circular which is apparently the basis of the stand taken. Subsequent to the filing of the Writ Petition, learned Government Pleader submits that Circular No.38/08 has been issued. In the light of the Circular, learned Government Pleader does not dispute that Ext.P2 order cannot be sustained. Accordingly, Ext.P2 order is quashed and the first respondent will reconsider the matter taking note of Circular No.38/08. A WPC.15455/08 M 2 decision will be taken in accordance with law as aforesaid, within a period of six weeks from the date of receipt of a copy of this Judgment. The Writ Petition is disposed of as above. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge