IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 30TH NOVEMBER 2011 / 9TH AGRAHAYANA 1933 WP(C).No. 28332 of 2011(N) --------------------------------------- PETITIONER(S): ----------------------- O. DIVAKARAN, SREE MANGALAM HOUSE, PALAR, PUSHPAKANDOM P.O., NEDUMKANDAM (VIA), IDUKKI DISTRICT-685 553. BY SMT.SUMATHY DANDAPANI, SENIOR ADVOCATE, ADV. SRI.MILLU DANDAPANI. RESPONDENT(S): ------------------------ 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES (B) DEPARTMENT, THIRUVANANTHAPURAM-695 001. 2. THE KHADI AND VILLAGE INDUSTRIES COMMISSION, P.B.NO.198, STATE OFFICE, M.G.ROAD, THIRUVANANTHAPURAM-695 001, REPRESENTED BY ITS DIRECTOR. 3. THE TAHSILDAR (R.R.), REVENUE RECOVERY OFFICE, NEDUMKANDAM, IDUKKI DISTRICT-685 553. 4. THE DEPUTY COMMISSIONER, SALES TAX, ERNAKULAM. R1, R3 & R4 BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. R2 BY ADV. SRI.K.P.HARISH, SC, KERALA KHADI BOARD, SRI.T.RAJASEKHARAN NAIR, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 28332 of 2011(N) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF THE CERTIFICATE OF THE REGISTRATION ISSUED BY THE 2ND RESPONDENT. EXT.P2 : TRUE COPY OF LETTER NO.SOK/REGP/COR/RENEWAL/03-04/5943 DTD.5.8.2003. EXT.P3 : A TRUE COPY OF THE GOVERNMENT ORDER NO.G.O.(MS)NO.139/2008/AD DTD.9.7.08 ISSUED BY THE 1ST RESPONDENT. EXT.P4 : TRUE COPY OF THE LETTER ISSUED BY THE 1ST RESPONDENT DTD.22.11.2008. EXT.P4(a): TRUE COPY OF THE LETTER DTD.14.11.08 OF THE GENERAL MANAGER, DISTRICT INDUSTRIES, CENTRE IDUKKI. EXT.P5 : TRUE COPY OF THE LETTER DTD.24.6.09 ISSUED THE GENERAL MANAGER, DISTRICT INDUSTRIES, CENTRE IDUKKI. EXT.P6 : TRUE COPY OF THE NOTICE OF SALE DATED 24/06/2009 ISSUED BY THE 3RD RESPONDENT. EXT.P7 : TRUE COPY OF THE NOTICE DTD.4.10.2011 ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S ANNEXURES:- ANNEXURES R4(A): COPY OF THE MINUTES OF THE MEETING OF THE DISTRICT LEVEL COMMITTEE HELD ON 22/07/2009. //TRUE COPY// P.S. TO JUDGE rs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 28332 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 30th day of November, 2011. J U D G M E N T The petitioner is aggrieved by recovery proceedings for recovery of arrears of sales tax payable by the petitioner. The petitioner contends that the petitioner is not liable to pay the arrears insofar as for the period covered by the arrears, the petitioner has been granted exemption from payment of tax as is evident from Ext.P5 letter from the Joint Manager of the District Industries Center to the District Collector. 2. The 4th respondent has filed a statement, wherein it has been stated that as per Annexure R4(a), the district level committee, who considered the question of exemption to the petitioner, has already rejected the claim for exemption. If that be so, the petitioner has no defence against the recovery steps. Of course, it would be open to the petitioner to challenge Annexure R4(a) appropriately. Without prejudice to that right, this writ petition is dismissed. Sd/- S. Siri Jagan, Judge. Tds/