IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 25TH JANUARY 2008 / 5TH MAGHA 1929 OP.No. 14357 of 2001(H) ----------------------- PETITIONER: ------------ NATIONAL STUDIO, S.M.STREET, CALICUT-673 001, REP. BY ITS PARTNER K.GEETHA. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: ------------- 1. ADDL. SALES TAX OFFICER, II CIRCLE, KOZHIKODE. 2. APPELLATE ASST. COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE. 3. TAHSILDAR(RR), KOZHIKODE. 4. STATE OF KERALA, REP. BY ITS CHIEF SECRETARY, SECRETARIAT, TRIVANDRUM. BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 25/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP NO.22787/2001 IN O.P. NO.14357/2001 DISMISSED: 25.1.2008 SD/-(C.N.RAMACHANDRAN NAIR, JUDGE.) APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY R1 FOR HE YEAR 1984-85 DT.11.7.97. P2: TRUE COPY OF ORDER OF R2 DT.8.6.99. P3: TRUE COPY OF REVISED ASSESSMENT ORDER PASSED BY R1 FOR THE YEAR 1984-85 DT.19.10.2000. P4: TRUE COPY OF NOTICE OF DEMAND OF PENAL INTEREST ISSUED BY R1 DT.4.11.2000. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... O.P. No.14357 of 2001 .................................................................... Dated this the 25th day of January, 2008. JUDGMENT The petitioner is challenging interest demanded under Section 23(3) of the KGST Act for the year 1984-85. Liability stands confirmed through assessment and the issue is now settled by decision of the Supreme Court in BSNL & ANOTHER V. UNION OF INDIA & OTHERS (2006) 145 STC 91. The O.P. is therefore, dismissed. However, if petitioner makes payment of the interest demanded within two weeks from date of receipt of copy of this judgment, there will be direction to the respondents not to demand any interest on interest. C.N.RAMACHANDRAN NAIR Judge pms