IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER WEDNESDAY, THE 29TH OCTOBER 2008 / 7TH KARTHIKA 1930 WA.No.2133 of 2008 ------------------------------- AGAINST THE JUDGEMENT IN WPC.13912/2008 Dated 16/09/2008 .................... APPELLANT/PETITIONER: ------------------------------------ M/S. BAKER & DAR SYSTEMS PVT. LTD., REGISTERED OFFICE, T.C.28/1746, OFF.PADMAVILASOM ROAD, PAZHAVANGADI, THIRUVANANTHAPURAM-695 023, REPRESENTED BY ITS EXECUTIVE DIRECTOR. BY ADV. SRI.B.SATHIQ & SRI.C.ANIRUDHAN RESPONDENTS/RESPONDENTS: ---------------------------------------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, REVENUE OFFICE, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER, IIIRD CIRCLE, VASANTHAM TOWERS, PEROORKADA, THIRUVANANTHAPURAM. BY SENIOR GOVERNMENT PELADER SRI.MUHAMMED RAFIQ. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 29/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ----------------------------------------------------- W.A.No.2133 of 2008 ---------------------------------------------- Dated, this the 29th day of October, 2008 JUDGMENT H.L.Dattu, C.J. Being aggrieved by the orders passed by the learned Single Judge in W.P.(C) No.13912/2008 dated 16th September, 2008, the petitioner in the writ petition has presented this writ appeal. 2. In the writ petition filed, the petitioner had called in question the legality or otherwise of Ext.P2 clarification issued by the Commissioner of Commercial Taxes, Thiruvananthapuram in so far as the rate of tax payable on PCO Monitors is concerned. The other relief sought in the writ petition was to quash the notice issued by the assessing authority in exercise of his power under Section 19 (1) of the Kerala General Sales Tax Act, 1963 (“ KGST Act” for short) and also the notice which culminated into an order of re-assessment passed under Ext.P7. 3. The learned Single Judge has rejected the writ petition on two grounds. Firstly, in view of what has been stated by a Division Bench of this Court in the case of Eldho Paul Vs. State of Kerala (2008 (3) KLT 440), PCO Monitors require to be classified as an item falling under Entry 55 of the First Schedule to the KGST Act and the rate of tax payable is at 8% and not under Entry 56 of the First Schedule. W.A.No.2133/2008 -2- 4. Therefore, at this stage, it may not be necessary for us to quash Ext.P2 clarification issued by the Commissioner of Commercial Taxes. 5. It is also brought to our notice, that, in a yet another Sales Tax Appeal, this Court has set aside Ext.P2 clarification issued by the Commissioner of Commercial Taxes, Thiruvananthapuram. That was done by us only on the ground, that, the applicant therein had asked for clarification on different commodities like EPABX System, Fax Machine, Electronic Push Button Telephone etc. But, while seeking clarification, he had not produced any material/literature before the Commissioner of Commercial Taxes. Only to facilitate the applicant therein, we had set aside the orders passed by the Commissioner and then we have remanded the matter to the Commissioner for fresh disposal in accordance with law. The order so passed by us, in our opinion, would not come to the aid of the petitioner in any manner, whatsoever, in this petition. 6. Secondly, the other reliefs sought by the petitioner is to quash Ext.P1 notice issued under Section 19 (1) of the KGST Act and the re-assessment order passed pursuant thereto. In our opinion, if, for any reason, the petitioner is aggrieved by the re-assessment order passed W.A.No.2133/2008 -3- by the assessing authority, he has to question the correctness or otherwise of the orders before the Appellate Forum as provided under the Statute itself. Keeping this aspect of the matter in view, the learned Judge has rejected the writ petition. We do not see any good ground to interfere with the orders passed by the learned Single Judge. Therefore, while concurring with the reasoning and conclusions reached by the learned Single Judge, we reject this writ appeal. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE MS/dk.