IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 7TH JANUARY 2008 / 17TH POUSHA 1929 OP.No. 3609 of 2003(D) ---------------------- PETITIONER: ------------ M/S.THULASI INDUSTRIES, PANAYOOR, VANIYAMKULAM, OTTAPALAM, REPRESENTED BY ITS MANAGING PARTNER, SRI.KRISHNADAS. BY ADV. SRI.GEORGE JACOB RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM. 2. THE STATE LEVEL COMMITTEE, INDUSTRIES AND COMMERCE, REPRESENTED BY ITS CHAIRMAN, VIKAS BHAVAN, THIRUVANANTHAPURAM. 3. THE DIRECTOR, INDUSTRIES AND COMMERCE, VIKAS BHAVAN, THIRUVANANTHAPURAM. 4. THE GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, PALAKKAD. 5. THE SALES TAX OFFICER, OTTAPALAM. 6. THE DY. TAHSILDAR (R.R.), OTTAPALAM. BY GOVERNMENT PLEADER, SRI.K.P.PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 07/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP.No. 3609 of 2003(D) ORDER ON C.M.P NOS.6309/2003 AND 11949/2003 IN O.P.NO.3609/2003 CLOSED. SD/- C.N.RAMACHANDRAN NAIR, JUDGE 07/01/2008 ORDER ON C.M.P NO. 13939/2003 IN O.P.NO.3609/2003 DISMISSED. SD/- C.N.RAMACHANDRAN NAIR, JUDGE 07/01/2008 APPENDIX PETITIONER'S EXTS: EXT.P1 A TRUE COPY OF THE PERMANENT REGISTRATION CERTIFICATE ISSUED BY THE DIRECTORATE OF INDUSTRIES AND COMMERCE DATED 21/06/1973 EXT.P2 A TRUE COPY OF THE COPY OF S.R.O.NO.227/87 EXT.P3 A TRUE COPY OF THE COPY OF S.R.O.NO.1729/93 EXT.P4 A TRUE COPY OF THE ORDER NO.5/7011/97/L/DIS DATED 28/10/1997 EXT.P5 A TRUE COPY OF THE LETTER NO.FC3/33794/97 DATED 11/03/1998 EXT.P6 A TRUE COPY OF THE ORDER DATED 03/10/1998 PASSED BY THE 4TH RESPONDENT. EXT.P7 A TRUE COPY OF THE JUDGMENT IN WRIT APPEAL NO.2674/1999 EXT.P8 A TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 03/01/2000 FILED BEFORE THE STATE LEVEL COMMITTEE. EXT.P9 A TRUE COPY OF THE COMMUNICATION DATED 13/03/2000 ISSUED BY THE 3RD RESPONDENT. EXT.P10 A TRUE COPY OF THE NOTICE ISSUED BY THE DEPUTY TAHSILDAR (RR), OTTAPALAM, DATED 26/05/2000 EXT.P11 A TRUE COPY OF THE JUDGMENT IN O.P.NO.15725/2000 DATED 12/12/2001 EXT.P12 A TRUE COPY OF THE PROCEEDINGS OF THE DIRECTOR OF INDUSTRIES AND COMMERCE, THIRUVANANTHAPURAM, DATED 30/09/2002. EXT.P13 TRUE COPY OF THE DEMAND DRAFT DATED 24/03/2004 DRAWN ON THE OTTAPALAM BRANCH OF THE STATE BANK OF INDIA. EXT.P14 TRUE COPY OF THE INTIMATION DATED 24/03/2004 OF THE 5TH RESPONDENT. \\TRUE COPY// C.N.RAMACHANDRAN NAIR, J. ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ O.P.No. 3609 of 2003 (D) ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ Dated this the 7th day of January, 2008 J U D G M E N T The petitioner is challenging Ext.P12 order, wherein State Level Committee confirmed disallowance of Rs.1.17 lakhs out of sales tax exemption claimed by the petitioner, on the ground that the same was an investment on building by the old industry, restarted by the petitioner under different name. It is seen that sales tax exemption claimed under sick industry rehabilitation scheme was partly allowed based on auditors report. It is found in Ext.P2 that the old unit namely Krishna Industries was started in the year 1968. However, it was closed down on 12/02/1990. Later, the unit was started by the petitioner in the new name, and production started on 30/09/1994. The investment made under the Sick Unit Revival Programme is granted in terms of SRO 227/1987. Disallowance is only limited to the investment on the building prior to the coming into force of the scheme. I do not find any ground to interfere with this part of the order challenged in the O.P. This O.P is therefore dismissed as devoid of any merits. C.N.RAMACHANDRAN NAIR, Judge ms