IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 1ST SEPTEMBER 2008 / 10TH BHADRA 1930 WP(C).No. 25334 of 2008(N) ---------------------------------------------- PETITIONER: ------------------ B.M.ABOOBACKER, PROPRIETOR, M/S.MALABAR AGARBATHI CHEMICAL PRODUCTS, POYYUR, MAYYIL, KERALA. BY ADV. SRI.V.V.PADMANABHAN SRI.C.K.SREEJITH RESPONDENTS: ------------------------ 1. THE SALES TAX OFFICER, THALIPARAMBA. 2. THE STATE OF KERALA, REP.BY THE SECRETARY TO GOVT., COMMERCIAL TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM. 3. THE DIVISIONAL FOREST OFFICER, KANNUR. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 25334 OF 2008 N -------------------------------------- Dated this the 1st September, 2008 JUDGMENT Petitioner seeks a mandamus directing the first respondent not to pass final assessment till the third respondent DFO grants NOC and further seeks to quash Ext.P3 pre-assessment notice issued under Sections 17(3) and 17(D) of the KGST Act. According to petitioner, against Ext.P3 pre-assessment notice, he has submitted Ext.P4 reply. Today, when the matter came up, learned Government Pleader submits that actually the petitioner has not given any reply and what is more, as on the date of filing the Writ Petition and before moving the Writ Petition, the assessing authority has already passed assessment order. In such circumstances, having regard to the prayers in the Writ Petition, I do not think that anything survives for consideration in this Writ Petition. Accordingly, the Writ Petition is disposed of, leaving open to the petitioner to work out his remedies as he is advised to do, against the assessment order. Sd/= K. M. JOSEPH, JUDGE kbk. //True Copy// PS to Judge