IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 19TH FEBRUARY 2008 / 30TH MAGHA 1929 OP.No. 28774 of 2001(A) ------------------------------------ PETITIONER: -------------------- DUNLOP INDIA LTD., KALOOR, KOCHI, REPRESENTED BY ITS MANAGER OPERATING MR.N.V.SIMON. BY ADV. SRI.JOSEPH MARKOSE SRI.THOMAS VELLAPPALLY RESPONDENTS: ------------------------ 1. THE ASSISTANT COMMISSIONER (ASSMT)II, SALES TAX SPECIAL CIRCLE II, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS) OF SALES TAX, ERNAKULAM. 3. THE DISTRICT COLLECTOR, ERNAKULAM. 4. THE COLLECTOR, SOUTH 24-PARGANAS, ALIPORE, WEST BENGAL. BY GOVERNMENT PLEADER SRI. K.P.PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 19/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss O.P.NO.28774/2001 A APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF ORDER DTD. 22.06.1998 OF THE BOARD OF INDUSTRIAL AND FINANCIAL RECONSTRUCTION (BIFR). EXT.P1(A): COPY OF ORDER DTD. 3/08/2001 OF THE BIFR. EXT.P2: COPY OF ORDER DTD. 4/07/2001 IN C.M.P.NO.7663/2001 IN O.P.NO.4623/2001 OF KERALA HIGH COURT. EXT.P3: COPY OF ASSESSMENT ORDER DTD. 31/01/2000 OF THE 1ST RESPONDENT IN RESPECT OF KGST FOR THE YEAR 1994-95. EXT.P4: COPY OF ASSESSMENT ORDER DTD. 31/01/2000 OF THE 1ST RESPONDENT IN RESPECT OF CST FOR THE YEAR 1994-95. EXT.P5: COPY OF ASSESSMENT ORDER DTD. 31/01/2000 OF THE 1ST RESPONDENT IN RESPECT OF KGST FOR THE YEAR 1995-96. EXT.P6: COPY OF ASSESSMENT ORDER DTD. 31/01/2000 OF THE 1ST RESPONDENT IN RESPECT OF CST FOR THE YEAR 1995-96. EXT.P7: COPY OF APPEAL DTD. 25/10/2000 OF THE PETITIONER AGAINST KGST ASSESSMENT FOR THE YEAR 1994-95. EXT.P8: COPY OF APPEAL DTD. 25/10/2000 OF THE PETITIONER AGAINST CST ASSESSMENT FOR THE YEAR 1994-95. EXT.P9: COPY OF APPEAL DTD. 25/10/2000 OF THE PETITIONER AGAINST KGST ASSESSMENT FOR THE YEAR 1995-96. EXT.P10: COPY OF APPEAL DTD. 25/10/2000 OF THE PETITIONER AGAINST CST ASSESSMENT FOR THE YEAR 1995-96. EXT.P11: COPY OF STAY PETITION DTD. 25/10/2000 OF THE PETITIONER AGAINST KGST ASSESSMENT FOR THE YEAR 1994-95. Kss ..2/- ...2..... O.P.NO.28774/2001 A EXT.P12: COPY OF STAY PETITION DTD. 25/10/2000 OF THE PETITIONER AGAINST CST ASSESSMENT FOR THE YEAR 1994-95. EXT.P13: COPY OF STAY PETITION DTD. 25/10/2000 OF THE PETITIONER AGAINST KGST ASSESSMENT FOR THE YEAR 1995-96. EXT.P14: COPY OF STAY PETITION DTD. 25/10/2000 OF THE PETITIONER AGAINST CST ASSESSMENT FOR THE YEAR 1995-96. EXT.P15: COPY OF POSTING NOTICE DTD. 5/09/2001 OF THE 2ND RESPONDENT. EXT.P16: COPY OF REVENUE RECOVERY NOTICE NO.151/OP/ 2000-01 DTD. 30/05/2001 OF THE 4TH RESPONDENT. EXT.P17: COPY OF REVENUE RECOVERY NOTICE NO.152/OP/ 2000-01 DTD. 30/05/2001 OF THE 4TH RESPONDENT. EXT.P18: COPY OF REVENUE RECOVERY NOTICE NO.153/OP/ 2000-01 DTD. 30/05/201 OF THE 4TH RESPONDENT. EXT.P19: COPY OF REVENUE RECOVERY NOTICE NO.154/OP/ 2000-01 DTD. 30/05/2001 OF THE 4TH RESPONDENT. EXT.P20: COPY OF REVENUE RECOVERY NOTICE NO.155/OP/ 2000-01 DTD. 30/05/2001 OF THE 4TH RESPONDENT. /TRUE COPY/ P.A.TO JUDGE Kss C.N.RAMACHANDRAN NAIR, J = = = = = = = = = = = = = = = = = = O.P.No. 28774 OF 2001 = = = = = = = = = = = = = Dated this the 19th day of February, 2008. = = = = = = = = = = = = = = = = = = = = = = = J U D G M E N T This original petition is filed challenging recovery proceedings, pending disposal of appeals. The company was defunct for decades and it is not known whether it is still defunct or where it has commenced it's operation. In any case, since appeals are pending, there will be a direction to the 2nd respondent to dispose of the appeals after issuing notice of hearing within three months from now. However, if there is no response from the side of the petitioner, there will be a direction to the Appellate Authority to verify the records and decide the Appeals. If appeals are pending, stay will stand extended by three months from now. The O.P. is disposed of as above. C.N.RAMACHANDRAN NAIR, JUDGE bkn/-