IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER MONDAY, THE 23RD JUNE 2008 / 2ND ASHADHA 1930 WA.No. 1293 of 2008 ------------------------------------ AGAINST THE JUDGEMENT IN OP.27510/2002 Dated 25/01/2008 .................... APPELLANT:PETITIONER: ------------------------------------ M.E.MEERAN, PROPRIETOR, M/S.EASTERN FOODS, ADIMALI, IDUKKI DISTRICT. BY ADV. SRI.C.K.THANU PILLAI SRI.T.K.SHAIJ RAJ RESPONDENTS: RESPONDENTS: ----------------------------------------------- 1. STATE LEVEL COMITTEE FOR SALES TAX EXEMPTION, REPRESENTED BY THE CONVENER, DIRECTOR OF INDUSTRIES AND COMMERCE, VIKAS BHAVAN, THIRUVANANTHAPURAM. 2. THE GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, IDUKKI AT CHERUTHONI 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, DEVICOLAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 23/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------------------------------ W.A.No.1293 of 2008 ------------------------------------------------------- Dated, this the 23rd day of June, 2008 JUDGMENT H.L.Dattu, C.J. This appeal is directed against the orders passed by the learned Single Judge in O.P.No.27510 of 2002 dated 25th January, 2008. 2. In the original petition filed, the petitioner which claim that it is a small scale industrial unit manufacturing spices powder, curry powder etc. had sought for the following reliefs. They are: For a direction to the second respondent, the General Manager, District Industries Centre, Idukki to grant exemption for the full amount of fixed capital investment in the unit made by the petitioner amounting to Rs.1,25,71,391.12. The other relief sought in the original petition was to direct the second respondent to grant exemption for the full period of seven years from the date of commencement of commercial production in the unit as provided in the notification issued in SRO No.1729/93. 3. It appears that, aggrieved by the earlier order passed by the General Manager, District Industries Centre, Idukki, the petitioner has filed an appeal before the State Level Committee as provided under clause (g) of Notification issued in S.R.O.No.1729/93. It is further stated WA.No.1293/2008 -2- in the petition that the State Level Committee had directed the General Manager in charge, District Industries Centre, Idukki to consider the claim of the petitioner for grant of exemption for the full amount of fixed capital investment. 4. After such remand, the General Manager has passed an order dated 12-8-2002. The petitioner in the original petition has not even questioned the correctness or otherwise of the order passed by the General Manager in charge, District Industries Centre, Idukki. Apart from that, in our view, if for any reason, the petitioner was aggrieved by the order dated 12-8-2002 passed by the General Manager in charge, District Industries Centre, Idukki, he can definitely approach the State Level Committee once over again for appropriate orders. In that view of the matter, without expressing any opinion on the correctness or otherwise of the orders passed by the learned Single Judge, we dispose of this writ appeal granting liberty to the appellant to approach the State Level Committee within 30 days from today. The State Level committee shall consider the appeal that may be filed by the petitioner within the time granted by this Court, in accordance with law, untrammelled by the observations made by the learned Single Judge. WA.No.1293/2008 -3- 5. Consequently, I.A.No.567 of 2008 is closed. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE MS