IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 17TH JULY 2008 / 26TH ASHADHA 1930 WP(C).No. 12775 of 2008(U) -------------------------- PETITIONER: ------------------ A.J.SIMON,AGED 51 YEARS,S/O. LATE E.C. JOHN, AGASALAYIL HOUSE, KEEZHOOR P.O. THALAYOLAPARAMBU, KOTTAYAM DISTRICT BY ADV. SRI.C.C.THOMAS (SR.) SRI.M.G.KARTHIKEYAN RESPONDENTS: ---------------------- 1. THE ADDL SALES TAX OFFICER (COMMERCIAL TAX OFFICER) VAIKOM, KOTTAYAM DISTRICT 2. THE TAHSILDAR, VAIKOM KOTTAYAM DISTRICT 3. THE DISTRICT COLLECTOR, KOTTAYAM 4. THE APPELLAE ASST. COMMISSIONER SALES TAX, THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOLLAM. BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC. 12775/2008. APPENDIX PETITIONER'S EXTS: EXT. P1 : PHOTOCOPY OF THE JUDGMENT DATED 24.1.2008 IN W.P.(C) NO. 1486/2008 OF THIS HON'BLE COURT. EXT. P2 : PHOTOCOPY OF THE RECEIPT DATED 2.2.2008 ISSUED BY ONE JOSE THOMAS EVIDENCING THE RECEIPT OF RS. 6 LAKHS. EXT. P3 : PHOTOCOPY OF THE LETTER DATED 22.2.2008 ISSUED BY THE 2ND RESPONDENT. EXT. P4 : PHOTOCOPY OF THE LETTER DATED 8.4.2008 SUBMITTED TO THE 1ST RESPONDENT. EXT. P5 : PHOTOCOPY OF THE LETTER DATED 9.4.2008 SUBMITTED TO THE 1ST RESPONDENT. EXT. P6 : PHOTOCOPY OF THE PROVISIONAL ASSESSMENT ORDER DATED 20.8.2007 PASSED BY THE 1ST RESPONDENT. EXT. P7 : PHOTOCOPY OF THE APPEAL MEMORANDUM DATED 8.4.2008 FILED BEFORE THE 4TH RESPONDENT. EXT. P8 : PHOTOCOPY OF THE STAY PETITION DATED 8.4.2008 FILED BEFORE THE 4TH RESPONDENT. EXT. P9 : PHOTOCOPY OF THE URGENT HEARING PETITION DATED 8.4.2008 FILED BEFORE THE 4TH RESPONDENT. EXT. P10 : PHOTOCOPY OF THE PETITION FOR CONDONATION OF DELAY DATED 8.4.2008 FILED BEFORE THE 4TH RESPONDENT. EXT. P11 : PHOTOCOPY OF THE SALE NOTICE NO.G2-936/03 &G2-937/03 DATED 11.4.2008 ISSUED BY THE 2ND RESPONDENT. EXT. P12 : PHOTOCOPYOF THE REPLY DATED 17.4.2008 SUBMITTED TO RESPONDENTS 1 AND 2. EXT. P13 : PHOTOCOPY OF THE COVERING LETTER DATED 18.4.2008 ALONG WITH NOTICE UNDER FORM-16 ISSUED BY THE 2ND RESPONDENT. EXT. P14 : PHOTOCOPY OF THE MAHAZAR DATED 29.4.2008 PREPARED BY THE 2ND RESPONDENT. EXT. P15 : PHOTOCOPY OF THE INTIMATION OF PAYMENT OF ARREARS UNDER THE AMNESTY SCHEME 2008-09 ISSUED BY THE COMMERCIAL TAX OFFICER, VAIKOM DATED 30.4.2008. EXT. P16 : PHOTOCOPY OF THE RECEIPTS SHOWING THE REMITTANCE OF RS.1,67,040/- ISSUED BY THE TAHSILDAR, VAIKOM DATED 16.4.2008. (PRODUCED ALONG WITH THE ADDITIONAL REPLY AFFDIAVIT) RESPONDENTS' EXTS: ANNEXURE 1 : TRUE COPY OF THE COMMUNICATION DATED 18.4.2008 ISSUED TO THE PETITIONER. ANNEXURE 2 : TRUE COPY OF THE SALE NOTICES NO.G2-937/03 DATED 18.4.2009. K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.12775 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 17th day of July, 2008 JUDGMENT The prayers in the writ petition are as follows: “i) call for the records leading to Ext.P3 and quash the same to the extent it demands sales tax for the assessment years 2005-2006, 2006-07 and 2007-08 by issuing a writ of certiorari or other appropriate writ, order or direction; ii) call for the records leading to Ext.P6 and quash the same by issuing a writ of certiorari or other appropriate writ, order or direction. iii) declare that any proceedings for the recovery of the amounts as per Ext.P3 to the extent it proceeds for the assessment years 2005-06, 2006-07 and 2007-08 on the basis of the provisional assessment orders is premature and illegal. iv) issue a writ of mandamus or other appropriate writ, order or direction commanding 4th respondent to consider and dispose of Ext.P7 appeal without taking into account the delay in filing the appeal at the earliest. v) issue a writ of mandamus or other appropriate writ, order or direction commanding the 1st respondent to give intimation of the tax to be paid as per the amnesty scheme in pursuance of Exts.P4 and P5 applications. vi) issue a writ of mandamus or other appropriate writ, order or direction commanding the 1st respondent to pass final WPC. 12775/2008. 2 assessment orders for the assessment years 2005-06, 2006-07 and 2007-08 at the earliest. vii) issue a writ of mandamus or other appropriate writ, order or direction commanding the respondents to give credit to Rs.5,90,000/- directed to be adjusted as per Ext.P1 judgment evidenced by Ext.P2 receipt towards the amounts to be paid in the amnesty scheme for the year 2008-09 towards the sales tax for the assessment years 1993-94 till 31.3.2005.” One of the prayers is to take up and consider Ext.P7 appeal without taking into account the delay in filing the appeal. 2. I heard learned Government Pleader also. 3. Since the petitioner has approached the alternate forum, I am not inclined to go into the merits of the matter. Ext.P10 is the petition for condonation of delay. Ext.P8 is the stay petition. In the light of the same, the writ petition is disposed of as follows: There will be a direction to the fourth respondent, Deputy Commissioner (Appeals), to consider and take a decision on Ext.P10 in accordance with law and if it is found that the delay can be condoned, there will be a further direction to consider and take a decision Ext.P8 application for stay within three weeks from the date of receipt of a copy of this judgment. I leave open all the contentions of the petitioner. Final WPC. 12775/2008. 3 assessment orders for the years 2005-06 and 2006-07 will be passed in accordance with law as early as possible by the first respondent. (K.M. JOSEPH, JUDGE) sb