IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 23RD FEBRUARY 2010 / 4TH PHALGUNA 1931 WP(C).No. 33930 of 2009(I) -------------------------- PETITIONER: --------------- C.K.SUNNY, PROPRIETOR, CHIRAYIL AGENCIES, CHIRAYIL HOUSE, VELOOR, KOTTAYAM DISTRICT, REP. BY POWER OF ATTORNEY HOLDER, K.C.MATHEW, CHETHIMATTATHIL HOUSE VELOOR, KOTTAYAM VILLAGE, KOTTAYAM DISTRICT. BY ADV. SRI.K.M.VARGHESE RESPONDENTS: --------------- 1. STATE OF KERALA, REP. BY COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. SALE TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOTTAYAM. 4. ADDL. SALE TAX OFFICER-II, SALES TAX OFFICE, I CIRCLE, KOTTAYAM. 5. THOMAS VARGHESE, THENGADAYIL, ROSE VILLA, VAZHOOR EAST, KOTTAYAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 33930 OF 2009 ......................................................................... Dated this the 23rd February , 2010 J U D G M E N T The Writ Petition is filed challenging the provisional assessment made by the concerned authority, raising many a ground in support of the said contentions. The petitioner has now filed I.A.No. 1189 of 2010 producing additional documents as Ext. P31 which is a notice issued under Section 17 of the K.G.S.T.Act seeking to pass final assessment order. 2. The learned Counsel for the petitioner as well as the learned Government Pleader appearing on behalf of the respondents submit that the matter could be disposed of, with liberty to the petitioner to pursue further steps in response to Ext.P31, raising necessary pleadings/objections and also producing documents. The learned Government Pleader submits that the matter will be proceeded further, only subject to finalisation of the proceedings based on Ext.P31. In the above facts and circumstances, the submission W.P.(C) No. 33930 OF 2009 2 made as above is recorded and the Writ Petition is disposed of permitting the petitioner to raise all contentions as projected in the Writ Petition in response to Ext.P31 as well and the proceedings shall be finalised by the concerned respondent in accordance with law, taking note of all the relevant facts and binding judicial precedents. The proceedings, as above, shall be finalised as expeditiously as possible, at any rate within four months from the date of receipt of a copy of the judgment. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk