IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 3RD JULY 2008 / 12TH ASHADHA 1930 WP(C).No. 18407 of 2008(N) --------------------------------------------- PETITIONER: ----------------- S.LUBANATH, D/O. MAJEED,RESIDING AT ROLS DAN, JACOB VALLANATT ROAD, KOCHI 682 018. BY ADV. SRI.V.CHITAMBARESH (SR.) SRI.T.C.SURESH MENON SRI.JIBU P THOMAS SRI.P.S.APPU RESPONDENTS: ------------------------ 1. THE SALES TAX APPELLATE TRIBUNAL THIRUVANANTHAPURAM 2. THE ASSISTANT COMMISSIONER SPECIAL CIRCLE, KOLLAM. 3. THE TAHSILDAR (RR) KOLLAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN W.P.(C). NO.18407 OF 2008 N PETITIONER'S EXHIBITS: EXT.P1TRUE COPY OF THE COMMON ORDER IN T.A. NOS. 495, 496, 497 & 498/00 ON THE FILE OF THE FIRST RESPONDENT DATED 4.12.2001. EXT.P2TRUE COPY OF THE DEATH CERTIFICATE OF THE DECEASED ASSESSEE DATED 10.11.2003. EXT.P3TRUE COPY OF THE REPRESENTATION PUT IN BY THE AUTHORISED REPRESENTATIVE OF THE PETITIONER BEFORE THE SECOND RESPONDENT DATED 4.4.2008. EXT.P4TRUE COPY OF THE NEWS ITEM PUBLISHED IN THE NEWSPAPERS DATED 7.5.2008. // TRUE COPY// PS TO JUDGE K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 18407 OF 2008 N -------------------------------------- Dated this the 3rd July, 2008 JUDGMENT Petitioner has approached this Court on the following brief allegations: Petitioner is the sister and legal representative of late A. Nahas, who was a Partner of M/s. Shamsuddin & Company. The assessment was completed under the Sales Tax Act for the assessment years 1981 - 1982, 1982 - 1983, 1983 - 1984 and 1984 - 1985. There were Appeals and the Sales Tax Appellate Tribunal remanded the cases vide Ext.P1 order. It is the further case of the petitioner that her husband underwent a bypass surgery and his health condition worsened and he could not effectively participate in the proceedings after remand. He passed away on 4.10.2003 as is sought to be proved by Ext.P2 Death Certificate. In the meantime, it appears that the proceedings were completed ex parte and tax assessed at Rs.1,10,94,948/=. It is stated that the authorised Officer WPC. 18407/08 N 2 submitted an application for a certified copy of the revised order. Ext.P3 is a representation. In the meantime, Ext.P4 is issued. Ext.P4 is a news item published in the Newspaper proclaiming sale of property. 2. I heard the learned counsel for the petitioner and the learned Government Pleader. Though an interim order was passed directing that sale of the property can go on, there will be no confirmation of the sale for two weeks, it is submitted by the counsel for petitioner that the sale did not take place. It is submitted that the petitioner will avail the statutory remedy available and challenge the revised assessment order. Learned Government Pleader would submit that the petitioner has already made an application and the petitioner has to affix the stamp and collect the order. In such circumstances, I relegate the petitioner to pursue the appellate remedy after obtaining the order. In order to facilitate the petitioner to approach the Appellate Authority, the proceedings pursuant to Ext.P4 will be WPC. 18407/08 N 3 adjourned for one month from today. The Writ Petition is disposed of as above. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge