IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 9TH JANUARY 2008 / 19TH POUSHA 1929 OP.No. 33489 of 2001(J) ----------------------- PETITIONER: ------------ N. SAFIA, KUTTIS COMPOUND, KALPANA ROAD, MISSION COMPOUND, BALMATTA, MANGALORE. BY ADV. SRI.BOBY MATHEW SMT.K.MEERA RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAX DEPARTMENT) MINISTRY OF FINANCE, SECRETARIAT, THIRUVANANTHAPURAM. 2. ADDL. SALES TAX OFFICER II, III CIRCLE, KOZHIKODE. 3. DEPUTY TAHSILDAR (RR), KOZHIKODE. BY GOVERNMENT PLEADER SRI. K.P. PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 09/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP 54689 OF 2001 IN OP 33489 OF 2001 DISMISSED 9.1.2008 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER BEARING NO. A 2386/2000 DATED 4.7.2001 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER. EXT.P1(a) TRUE COPY OF THE NOTICE OF DEMAND DATED 16.7.2001 (SIGNED ON 20.7.2001) FOR RS. 1,08,000/- ISSUED TO THE PETITIONER ALONG WITH EXT.P1 EXT.P2 TRUE COPY OF THE PENALTY ORDER BEARING NO. A -2386/P/2000 DATED 4.7.2001 (SIGNED ON 5.7.2001) ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXT.P2(a) TRUE COPY OF THE NOTICE OF DEMAND DATED 16.7.2001 (SIGNED ON 20.7.2001) FOR RS. 2,17,000/- ISSUED TO THE PETITIONER ALONG WITH EXT.P2 EXT.P3 TRUE COPY OF THE FACING SIDE OF THE POSTAL COVER IN WHICH THE PETITIONER RECEIVED EXTS. P1 TO P2(a) AT MANGALORE. EXT.P4 TRUE COPY OF THE DEMAND NOTICE BEARING NO. DR 58/2001-2002/III-RRC 74/01-02 DATED 27.10.2001 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER UNDER SECTION 7 OF THE R.R. ACT. EXT.P4(a) TRUE COPY OF THE DEMAND NOTICE BEARING NO. DR 58/01 02/III-RRC 74/01 02 DATED 27.10.2001 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER UNDER SECTION 33 OF THE RR ACT. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P. NO. 33489 OF 2001 -------------------------------------------- Dated this the 9th day of January, 2008 JUDGMENT The issue raised is covered in favour of the petitioner by the decision of this Court in THRESSIAMMA L. CHIRAYIL V. STATE OF KERALA, (2007) 1 K.L.T. 303. However, since Government Pleader submitted that appeal is filed against judgment of this Court O.P. is allowed vacating the impugned orders, but on condition that if Supreme Court allows the appeal, the impugned orders will revive and respondents can proceed for recovery. If any other issue other than the one decided by the Supreme Court arises for consideration, petitioner is given freedom to challenge it at the time of recovery. (C.N. RAMACHANDRAN NAIR) Judge 2