IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 6TH JUNE 2008 / 16TH JYAISHTA 1930 WP(C).No. 10763 of 2004(F) -------------------------- PETITIONER: ------------ M/S. SREE DURGA TIN CONTAINERS, PERUVANKULANGASRA, OLLUR, THRISSUR REPRESENTED BY ITS MANAGING PARTNER SRI.M.M. RAVEENDRAN. BY ADV. SMT.K.LATHA RESPONDENTS: ------------- 1. SPL.DEPUTY TAHASILDAR, AIT & ST COLLECTION, THRISSUR. 2. THE STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 3. APPELLATE ASSISTANT COMMISSIONER, AIT & ST, THRISSUR. 4. DEPUTY COMMISSIONER OF SALES TAX, ALAPPUZHA. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: THE ASSESSMENT FOR THE YEAR 1999-2000 WAS ISSUED BY THE ASSESSING OFFICER. TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 1999-2000 DT.31.12.2003. P2: TRUE COPY OF SSI EXEMPTION CERTIFICATE ISSUED BY THE DISTRICT INDUSTRIES CENTRE, THRISSUR. P3: TRUE COPY OF SAID PENALTY ORDER FOR THE YEAR 1997-98 AND 1998-99 ISSUED BY THE INTELLIGENCE OFFICER(IB) COMMERCIAL TAXES, ALAPPUZHA DT.30.4.2001. P4: TRUE COPY OF REVISION PETITION IN FORM 31A FILED BY PETITIONER AGAINST EXT.P3 ORDER. P5: TRUE COPY OF HEARING NOTICE ISSUED BY R4. P6: TRUE COPY OF APPEAL IN FORM NO.30 ALONG WITH GROUNDS OF APPEAL AGAINST EXT.P1 ASSESSMENT ORDER. P7: TRUE COPY OF R.R. NOTICE DT.NIL ISSUED BY R1 TO THE PETITIONER FOR THE YEAR 1999-2000. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.10763 of 2004 .................................................................... Dated this the 6th day of June, 2008. JUDGMENT The W.P. was filed when revision was pending against the penalty order. By now revision would have been over. In any case if Ext.P4 is still pending, there will be direction to the Deputy Commissioner to dispose of the same within two months from date of production of copy of this judgment by the petitioner. The W.P. is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms