IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 17TH SEPTEMBER 2010 / 26TH BHADRA 1932 WP(C).No. 2458 of 2005(P) ------------------------- PETITIONER: --------------- K.P.DAVIS, PROPRIETOR, HOTEL VICTORY INTERNATIONAL, KUNNAMKULAM-680 503. BY ADV. SMT.USHA RAVINDRAN RESPONDENTS: --------------- 1. STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT (TAXES), THIRUVANANTHAPURAM. 2. ASST. COMMISSIONER(ASSMT), SALES TAX OFFICE, SPECIAL CIRCLE, THRISSUR-680 001. GOVERNMENT PLEADER SRI. K.P. PRADEEP. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. = = = = = = = = == = = = == = = = = = = W.P.(C) No. 2458 OF 2005 = = = = = = = = == = = = = = = = = = = = = DATED THIS, THE 17TH DAY OF SEPTEMBER, 2010. J U D G M E N T Petitioner, who is running a bar attached hotel and an assessee under the second respondent, is mainly challenging the realisation of interest and registration renewal fee along with the compounding fee, also raising a challenge against the mandate under Section 23(3)(B) of the Kerala General Sales Tax Act. 2. It is brought to the notice of this Court on the part of the learned Government Pleader that the challenge raised against the above provision is not liable to be entertained by virtue of the authoritative pronouncement of law by a Division Bench of this Court as per the decision reported in Narani Stores v. State of Kerala (2001(2) KLT 378). 3. When the matter was admitted by this Court, coercive proceedings were intercepted granting an interim stay, which however, got expired and later it was revived and extended for a period of three months as per order dated 3.10.2005 passed in I.A. 14105 of 2005, which was never extended thereafter. There is no representation for the petitioner as well. In the said circumstance, the writ petition is dismissed for default. P.R. RAMACHANDRA MENON, (JUDGE) KNC/-