IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 24TH FEBRUARY 2010 / 5TH PHALGUNA 1931 WP(C).No. 2030 of 2009(N) ------------------------- PETITIONER(S): --------------- M.K.SURENDRAN, PROPREITOR, SURENDRA STORES, HIGH ROAD, THRISSUR, THRISUR DISTRICT. BY ADV. SRI.BOBBY JOHN SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, ICIRCLE,THRISSUR. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 2030 OF 2009 & I.A.No. 2302 OF 2010 ......................................................................... Dated this the 24th February , 2010 J U D G M E N T I.A.No. 2302 of 2010. This petition is filed seeking to accept the additional documents produced as Exts. P4 and P5 in support of the contentions raised in the Writ Petition. Heard. Allowed. W.P.(C) No.2030 OF 2009 2. The learned Counsel for the petitioner submits that in view of Ext.P5 judgment passed by this Court in O.T.A.No.12/08, Ext. P4 assessment order and the consequential demand notice cannot have any existence . 3. The learned Government Pleader appearing on behalf of the respondents fairly concedes to the position as above. In the said circumstances, Ext.P4 is set aside and the matter is remanded to the first respondent for considering the matter afresh in the light of the relevant provisions of law and binding W.P.(C) No. 2030 OF 2009 2 judicial precedents, of course, after giving an opportunity of hearing to the petitioner, which exercise shall be finalized as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of the judgment. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk