IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 27TH MARCH 2008 / 7TH CHAITHRA 1930 WP(C).No. 9200 of 2008(T) ------------------------- PETITIONER: ------------ 1. M/S. HOTEL AMIRTHA PVT.LTD.,REPRESENTED BY ITS DIRECTOR, SRI.S.HARI MURALI, THYCAUD, THIRUVANANTHAPURAM-14. 2. S.HARI MURALI, S/O.SREEDHARA PANICKER, HINDU, AGED 50, RESIDING AT BRINAVAN, THYCAUD, TRIVANDRUM-14. BY ADV. SRI.M.RAMASWAMY PILLAI SRI.P.M.JOSEPH RESPONDENTS: ------------- 1. THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMERIAL TAX OFFICER, FIRST CIRCLE, THIRUVANANTHAPURAM. BY G.P. SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/03/2008, ALONG WITH WPC NO. 9131 OF 2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) Nos.9200 & 9131 of 2008 .................................................................... Dated this the 27th day of March, 2008. JUDGMENT The W.Ps. are filed against freezing of Bank accounts of the petitioners for recovery of arrears of sales tax. According to the petitioners, after recovering Rs.1,46,000/-, the attachment is lifted. The petitioners' further case is that relief is granted in appeal. The W.Ps. are accordingly disposed of directing the Assessing Officer to verify the demands, adjust recoveries made against demand and adjust excess if any recovered towards tax due for the current and coming months. C.N.RAMACHANDRAN NAIR Judge pms