IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 26TH NOVEMBER 2010 / 5TH AGRAHAYANA 1932 WP(C).No. 8782 of 2007(U) ----------------------- PETITIONER : -------------------- M/S SAVITHA RESTAURANT AND BAR, IRINJALAKKUDA. REPRESENTED BY ITS MANAGING PARTNER C.D.SANTHOSH, AGED 44 YEARS, RESIDING AT 'CHERAKULAM', IRINJALAKKUDA, THRISSUR DISTRICT. BY ADV. SMT.P.DEEPTHI RESPONDENT(S): ------------------------- 1. VILLAGE OFFICER, IRINJALAKKUDA VILLAGE, IRINJALAKKUDA, THRISSUR DISTRICT. 2. THE INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MINI CIVIL STATION, IRINJALAKKUDA. 3. THE SALES TAX OFFICER, IRINJALAKKUDA, THRISSUR DISTRICT. 4. THE COMMERCIAL TAXES OFFICER (D), IRINJALAKKUDA. 5. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. R1 TO R5 BY GOVT. PLEADER SRI. K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 8782 of 2007(U) -2- APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE ASSESSMENT ORDER DATED 15/7/2005 ISSUED BY THE 3RD RESPONDENT. EXT.P2 : COPY OF THE APPEAL PREFERRED BY THE PETITIONER BEFORE THE 5TH RESPONDENT AGAINST THE EXT.P1 ASSESSMENT ORDER. EXT.P3 : COPY OF THE APPLICATION FOR INTERIM STAY FILED BY THE PETITIONER IN EXT.P3 APPEAL AGAINST EXT.P1 ASSESSMENT ORDER. EXT.P4 : COPY OF THE ASSESSMENT ORDER DATED 30/11/2006 PASSED BY THE 4TH RESPONDENT. EXT.P5 : COPY OF THE APPEAL PREFERRED BY THE PETITIONER BEFORE THE 5TH RESPONDENT AGAINST THE EXT.P4 ASSESSMENT ORDER. EXT.P6 : COPY OF THE APPLICATION FOR INTERIM STAY FILED IN EXT.P5 APPEAL. EXT.P7 : COPY OF THE DEMAND NOTICE DATED 14/2/2007 ISSUED BY THE 2ND RESPONDENT, WHICH WAS SERVED ON THE PETITIONER ON 12/3/2007. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 8782 of 2007 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 26th day of , November 2010 JUDGMENT It is revealed from the Writ Petition, that the petitioner was constrained to approach this Court because of the coercive steps taken by the respondents to realize the amount stated as due towards the sales tax arrears payable in respect of the assessment years 2003 -'04 and 2004 -'05. The grievance projected in the Writ Petition is that, such coercive proceedings were being pursued without any regard to the statutory appeals and interlocutory applications for stay, which were preferred in respect of the impugned assessment orders. 2. When the matter had come up for consideration before this Court, the Writ Petition was admitted on 15.03.2007, simultaneously directing the appellate authority to consider Ext. P3 and P6 stay petitions and pass appropriate orders, if they were already received and pending. Further recovery proceedings, pursuant to Ext. P7, were also directed to be kept in abeyance for a period of 'three weeks'. 3. The learned Government Pleader appearing for the respondents submits that, in the course of proceedings, the petitioner satisfied the entire liability in respect of the assessment year 2003 -04, availing the benefit of 'Amnesty Scheme' declared by the Government W.P. (C) No. 8782 of 2007 : 2 : So also, the liability in respect of the assessment year 2004- '05 has also been satisfied, as quantified. This being the position, there is no intention to proceed with the coercive proceedings, submits the learned Government Pleader. 4. In the said circumstances, this Court finds that nothing further remains to be considered and adjudicated in the Writ Petition. Accordingly, the Writ Petition is closed. P. R. RAMACHANDRA MENON, JUDGE kmd