IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 16TH JULY 2010 / 25TH ASHADHA 1932 WP(C).No. 4043 of 2007(F) ------------------------- PETITIONER: --------------- M.SHAHUL HAMEED, POPULAR METAL STORE, PAMPALLAM, KANJIKODE, PALAKKAD. BY ADV. MR. N.MURALEEDHARAN NAIR RESPONDENTS: --------------- 1. SALES TAX OFFICER, IIND CIRCLE, PALAKKAD. 2. APPELLATE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. 3. DISTRICT COLLECTOR, PALAKKAD. 4. DISTRICT COLLECTOR, COIMBATORE. BY GOVERNMENT PLEADER V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 4043 of 2007 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 16th day of July, 2010 JUDGMENT When the matter came up for consideration on 14.2.2007, the following interim order was passed. Admit. Issue notice. If the revenue recovery proceedings are initiated against the petitioner, based on the original assessment order for the year 1996-97, the same cannot be continued in view of Ext.P3 appellate order. If the recovery is made, after passing the revised assessment order, then, there is nothing illegal with that. The first respondent is directed to inform the fourth respondent with copy to the petitioner as to whether the recovery proceedings should be continued or not, in the light of the above observation. This, the first respondent shall do immediately on production of a copy of this order. If the proceedings are initiated based on the pre-revised demand, the first respondent shall intimate the fourth respondent to stop further proceedings in the matter. 2. The learned counsel for the petitioner submits that, in the light of the above interim order, no further orders are necessary and the same can be made absolute. W.P. (C) No. 4043 of 2007 : 2 : 3. After hearing both the sides, the Writ Petition is disposed of making the interim order absolute. P. R. RAMACHANDRA MENON, JUDGE kmd