IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN MONDAY, THE 19TH DECEMBER 2011 / 28TH AGRAHAYANA 1933 WP(C).No. 4473 of 2008(G) ------------------------- PETITIONERS: ---------------------- M/S. ABT INDUSTRIES LIMITED 23/398 MEENCHANTHA, KOZHIKODE, KERALA. BY ADV. SRI.A.KUMAR RESPONDENTS: --------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT III), SPECIAL CIRCLE I, KOZHIKODE. 2. THE COMMISSIONER OF COMMERECIAL TAXES THIRUVANANTHAPURAM, KERALA. 3. THE STATE OF KERALA (REPRESENTED BY ITS SECRETARY-TAXES DEPARTMENT) GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. 4. THE DEPUTY TAHSILDAR (RR), AIT AND ST KOZHIKODE. BY GOVERNMENT PLEADAER SRI. NOUSHAD THOTTATHIL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 4473 of 2008(G) APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1997-98 DTD. NIL P2: TRUE COPY OF ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 1998-99 DTD. 17.7.2003. P3: TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEARS 1999 -00 DT. 27.10.2003. P4: TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN WP(C) NO. 37065 OF 2003 DTD. 1.12.2003. P5: TRUE COPY OF THE ORDER OF THE SUPREME COURT DTD. 9.1.2004 IN SLP(C) 262 OF 2004. P6: TRUE COPY OF THE ORDER OF THE SUPREME COURT DT. 3.2.2004 IN SLP © 1671 OF 2004. P7: TRUE COPY OF THE NOTIFICATION SRO 307/2001 DT. 22.3.2001 P8: TRUE COPY OF THE NOTIFICATION SRO 201 OF 2005 DT. 16.2.2005. P9: TRUE COPY OF THE CLARIFICATION ORDER NO.C 3 45223/05 DT. 16.5.2006. P10: TRUE COPY OF THE JUDGMENT OF THE HON'BLE COURT REPORTED IN (2001) 9 KTR459 IN ERNAKULAM REGIONAL COOP MILK PRODUCERS UNION LTD VS. STATE OF KERALA. RESPONDENTS' EXHIBITS: NIL TRUE COPY PA TO JUDGE SCL. K. VINOD CHANDRAN, J. ------------------------------------------ WP(C) NO. 4473 OF 2008 ------------------------------------------ Dated this the 19th day of December, 2011 J U D G M E N T The petitioner is challenging the assessments and the consequent recovery against it initiated as per RRC Nos: 48, 66,67, and 68 of 2003-2004 for the years 1997-1998 to 1999-2000. The counsel for the petitioner has produced before me an order of the Asst. Commissioner, Special Circle I, Kohikode, bearing No: 33011126 dated 10.08.2011 informing the District Collector, Kozhikode, that the case, with respect to the petitioner herein, has been disposed of by the Hon'ble Supreme Court of India, and hence, there is no collectable demand. The Asst. Commissioner has sought for withdrawal of the RRCs, above mentioned, against the petitioner. In view of the said communication, the counsel for the petitioner would submit that the writ petition may be WP(C) NO. 4473 OF 2008 ..2.. closed. The learned Govt. Pleader also agrees to the said course of action. In such circumstances, the above writ petition stands closed, at the request of the petitioner. K. VINOD CHANDRAN, JUDGE bka/-