IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 21ST DECEMBER 2011 / 30TH AGRAHAYANA 1933 WP(C).No. 34224 of 2011(C) -------------------------------------- PETITIONER(S): --------------------- M/S.UHDE INDIA PRIVATE LIMITED, HAVING REGISTRED OFFICE AT 'UHDE HOUSE' L.B.S.MARG, VIKHROLI(W),MUMBAI-400083(FORMERLY UHDE INDIA LTD)&HAVING VAT REG.AT C/O.TRAVANCORE COCHIN CHEMICLAS LTD,P.B.NO.4004,UDYOGAMANDAL P.O COCHIN-51,REP.BY MR.G.R.PRABHU,SR.G.M-FIN & COM SEC BY ADV. SMT.K.LATHA RESPONDENT(S): ------------------------ 1. THE STATE OF KERALA, REP.BY THE CHIF SECRETARY TO THE GOVERNMENT OF KERALA, SECRETARIATE, THIRUVANANTHAPURAM-695001 2. THE COMMERCIAL TAX OFFICER(AUDIT ASSESSMENT),COMMERCIAL TAX DEPARTMENT, MATTANCHERRY AT ALWAYE-683101 3. COMMISSIONER, COMMERCIALTAXES, THIRUVANANTHAPURAM-695001 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SD WPC NO. 34224/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P1A:- THE TRUE COPY OF THE FIRST APPELLATE ORDER ISSUED BY DEPUTY COMMISSIONER (APPEALS),ERNAKULAM TO THE PETITONER FOR THE YEAR 2005-2006 DTD 3/9/2008 EXT.P1B:- THE TRUE COPY OF THE FIRST APPELLATE ORDER ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM TO THE PETITIONER FOR THE YEAR 20062007 DTD 29/10/2010 EXT.P2:- THE TRUE COPY OF THE ORDER OF THE SALES TAX APPELLATE TRIBUNAL, ERNAKULAM TO THE PETITIONER FOR THE YEAR 2005-06 DTD 2/7/2009 EXT.P3:- THE TRUE COPY OF THE LETTER DTD 6/7/2011 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT FOR THE COMPLIANCE OF THE APPELLATE ORDER KVATA NO.1237/08 DTD 30/9/08 ISSUED BY THE DEPUTY COMMISSIONER (APPELAS)DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM AND TRIBUNAL ORDER FROM THE KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM FOR THE YEAR 2005- 06 UNDER THE KVAT ACT EXT.P4:- THE TRUE COPY OF THE LETTER DTD 6/7/2011 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE COMPLIANCE OF THE APPELLATE ORDER KVATA NO.3083/08 DTD 29/10/2010 RECEIVED FROM THE DEPUTY COMMISSIONER(APPEALS)DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM FOR THE YEAR 2006-07 RESPONDENTS' EXHIBITS NIL // TRUE COPY // P.A. TO JUDGE SD S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.34224 of 2011 ---------------------------------------------- Dated this the 21st day of December, 2011 JUDGMENT The petitioner's grievance in this writ petition is that despite orders of the appellate authority in appeals for the years 2005- 2006 and 2006-2007 remanding the matter to the assessing authority for passing fresh orders, the 2nd respondent has not passed fresh assessment orders after remand. 2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the 2nd respondent to pass fresh assessment orders in respect of the petitioner for the years 2005- 2006 and 2006-2007 as per the appellate orders, after affording an opportunity of being heard to the petitioner, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. S. SIRI JAGAN, JUDGE acd