IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 22ND JULY 2008 / 31ST ASHADHA 1930 WP(C).No. 3388 of 2005(C) ------------------------- PETITIONER: ------------ MOOPEN MOTORS (P) LTD., NH 47, BYE PASS, NETTOOR P.O., ERNAKULAM A COMPANY HAVING REGISTRED OFFICE AT NETTOOR, KOCHI, REP. BY ITS MANAGING PARTNER, BABU MOOPAN, AGED 41, S/O.LATE AHMADKUTTY MOOPAN. BY ADV. SRI.P.N.RAMAKRISHNAN NAIR SRI.P.VISWANATHAN RESPONDENTS: ------------- 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES(ASSMT), SPECIALA CIRCLE-III, ERNAKULAM. 2. DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF ORDER PASSED BY R1 DT.22.6.2004. P2: TRUE COPY OF DEMAND NOTICE ISSUED TO THE PETITIONER DT.27.10.2003. P3: TRUE COPY OF ORDER PASSED BY R2 DT.12.1.2005. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.3388 of 2005 .................................................................... Dated this the 22nd day of July, 2008. JUDGMENT Pursuant to interim order dated 31.1.2005, the petitioner has paid additional sales tax collected from the buyers. Penalty levied for default in payment of collected tax (additional sales tax) is under challenge in revision proceeding. The W.P. is accordingly disposed of leaving freedom to the petitioner to pursue remedy before the statutory authority before whom revision is filed. C.N.RAMACHANDRAN NAIR Judge pms