IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 8TH FEBRUARY 2011 / 19TH MAGHA 1932 WP(C).No. 7263 of 2007(M) -------------------------------------- PETITIONER: ------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI. K.P. PRADEEP. RESPONDENTS: ------------------------ 1. THE SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM BENCH, REPRESENTED BY ITS SECRETARY. 2. M.INDIRA BAI, SREE DURGA CASHEW FACTORY, KOLLAM. R1 BY GOVT. PLEADER SRI. K.P. PRADEEP. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08/02/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.7263/2007-M: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE ESCAPED ASSESSMENT PASSED BY THE ASSESSING AUTHORITY (AY 02-03) DTD. 14/11/2006. EXT.P.2: COPY OF THE APPEAL FILED BY THE R.2. BEFORE THE R.1. DTD. 26/12/2006. EXT.P.3: COPY OF THE INTERIM ORDER PASSED BY THE R.1. DTD. 30/01/2007. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P (C) No. 7263 OF 2007 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 8th day of February, 2011 JUDGMENT State is the writ petitioner. 2. The grievance of the petitioner is that, the first respondent/Tribunal has passed Ext. P3 interim order in a haphazard manner without any regard to the actual facts and circumstances and also the relevant provisions of law. The said order is dated 30th January, 2007. 3. However, it is brought to the notice of this Court by the learned Government Pleader that immediately after passing the said order, the Tribunal also passed the final on the next day i.e. 31st January, 2007, which in turn was subjected to challenge by filing a revision petition under Section 41 of the KGST Act before this Court. But, taking note of the fact, the direction given by the Tribunal was only by way of remand, directing the assessing authority to reconsider the matter, no interference was made by this Court for want of any question of law as contemplated under the Statute and the revision petition was accordingly dismissed. W.P. (C) No. 7263 of 2007 : 2 : In the said circumstances, no further orders are necessary in this Writ Petition challenging the interim order passed by the Tribunal. Accordingly, this Writ Petition is also dismissed; however making it clear that the question of law, if any, is left open. P. R. RAMACHANDRA MENON, JUDGE kmd