IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 26TH NOVEMBER 2010 / 5TH AGRAHAYANA 1932 WP(C).No. 32425 of 2006(I) --------------------------------------- PETITIONER(S): ----------------------- P.RAJENDRAN, PROPRIETOR OF M/S. SMART ENGINEERING WORKS, CHERUTHURUTHY. BY ADV. SMT.K.LATHA RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO THE GOVT.OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE SALES TAX OFFICER, VADAKKANCHERRY, THRISSUR. 3. INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, THRISSUR. 4. APPELLATE ASST.COMMISSIONER, THRISSUR. BY GOVT. PLEADER SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) 32425/2006 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE ORDER NO.25201636/2000 -2001 DTD. 29.10.2002 U/S. 19(1) OF THE KGST ACT ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. P2:- COPY OF THE ORDER NO.25201636/2000 /2001 DTD. 29.10.02 U/S 17(5A) FO THE KGST ACT ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. P3:- COPY OF THE APPELLATE ORDER IN STAT 421/02 DTD. 8.1.2003 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. P4:- COPY OF THE MODIFIED ORDER DTD. 15/2/2003 FOR THE ASSESSMENT YEAR 2000- 2001. P5:- COPY OF THE LETTER FOR RECTIFICATION FILED BY THE PETITIONER BEFORE THE ASSESSING AUTHORITY. P6:- COPY OF THE ORDER NO.25201636/2000-01 DTD. 10.10.2006 CONFIRMING THE REVISED ASSESSMENT ISSUED BY 2ND RESPONDENT TO THE PETITIONER. P7:- COPY OF THE DEMAND NOTICE IN FORM NO.24 DT. 20.9.2006. P8:- COPY OF THE DEMAND NOTICE IN FORM NO.13 DTD. 20.10.2006. TRUE COPY P.A. TO JUDGE tss P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P (C) No. 32425 OF 2006 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 26th day of November, 2010 JUDGMENT The petitioner has approached this Court with the following prayers : (i) To issue a Writ of Certiorari or other appropriate order to quash Ext. P5 and P6 orders (ii) To issue a Writ of Certiorari or other appropriate order to quash Ext. P5 and P6 order as it is time barred. (iii) To issue a declaration that Section 19 (1) and Section 17 (5) of the KGST Act is not permising endless procedure of initiating it again and again for the same year. (iv) To issue a declaration that if Section 19 (1) and Section 17 (5) of the KGST Act is premising endless procedure of initiating it again and again for the same year, then it is unconstitutional. (v) To issue a Writ of Mandamus or Direction of any other appropriate order or direction to the respondents to stay all further proceedings against Ext. P5, Ext. P6, Ext. P7 and Ext. P8 orders. (vi) To grant such other and further relief which this Honourable Court may deem fit and proper in the circumstances of the case and to allow this Original Petition. 2. The matter was admitted, issuing notice to the respondents, also granting interim stay in respect of the coercive proceedings pursuant to Exts. P5 and P6, for a period of 'one week' as per order dated 11.12.2006. It remains a fact that no process charges were remitted by the petitioner and the matter has not been brought up thereafter; despite the expiry of the W.P. (C) No. 32425 of 2006 2 interim order of stay after one week, as ordered. It appears that the petitioner was not vigilant or earnest in presenting the cause of action projected in the writ petition. This Court finds that no interference is called for, with regard to the impugned proceedings. The Writ Petition is dismissed, however making it clear that, this will not stand in the way of the petitioner in availing the benefit of the 'Amnesty Scheme', if eligible and if so advised, which is stated as valid in existence till 31.12.2010. P. R. RAMACHANDRA MENON, JUDGE kmd