IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 29TH AUGUST 2008 / 7TH BHADRA 1930 WP(C).No. 20889 of 2006(J) -------------------------- PETITIONER(S): --------------- MOLLY AUGUSTHY, M/S.TECHNO FLEX INDUSTRIES, MONIPPALLY.P.O, RESIDING AT EDATHINAL HOUSE, KURIANAD, KOTTAYAM DISTRICT. BY ADV. SRI.WILSON URMESE RESPONDENT(S): --------------- 1. THE DEPUTY TAHSILDAR (RR), PALA. 2. THE SALES TAX OFFICER, ETTUMANOOR. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. SHRI.TEKCHAND, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.20889/2006 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF THE CERTIFICATE DATED 07/06/2002 ISSUED BY THE KERALA KHADI AND VILLAGE INDUSTRIES BOARD. P2 : COPY OF THE RECOVERY NOTICE DATED 21/02/2005 ISSUED BY THE 1ST RESPONDENT. P3 : COPY OF THE ORDER DATED 16/12/2005 REVISED ASSESSMENT NO.21171878/01-02 OF THE 2ND RESPONDENT. P4 : COPY OF THE RECOVERY NOTICE NO.BO4.18418/06 DATED 17/06/2006 OF THE 1ST RESPONDENT. P5 : COPY OF THE CERTIFICATE DATED 19/01/2007 ISSUED BY THE TAHSILDAR (RR), PALA. P6 : COPY OF THE CETIFICATE DATED 21/06/2004 ISSUED BY THE KERALA KHADI AND VILLAGE INSUTRIES BOARD. P7 : COPY OF THE CERTIFICATE DATED 16/06/2005 ISSUED BY THE KERALA KLHADI AND VILLAGE INDUSTRIES BOARD. P8 : COPY OF THE NOTICE AND SALE OF IMMOVABLE PROPERTY DATED 02/05/2007 ISSUED BY THE TAHSILDAR (RR), PALA. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No.20889 of 2006 --------------------------------- Dated, this the 29th day of August, 2008 J U D G M E N T Petitioner, who was originally assessed on the sale of products at 12%, was later assessed at 4% based on direction issued by this Court. However, interest for default in payment of tax was demanded based on original assessment. Learned Government Pleader submitted that during pendency of the writ petition, the Assessing Officer issued rectified order dated 19/08/2006 reducing the interest reckoning 4% as final liability. In the circumstances, the writ petition has become infructuous and is closed. Even though learned counsel for the petitioner has raised a new contention that petitioner is a Khadi Unit and is entitled to exemption based on a later order, it is seen that such a claim is not raised or decided by any of the authority. There is no scope for this Court to consider the same in this writ petition. If petitioner is eligible, petitioner can raise the claim before the concerned authority. (C.N.RAMACHANDRAN NAIR, JUDGE) jg