IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 18TH MAY 2010 / 28TH VAISAKHA 1932 WP(C).No. 3523 of 2010(M) ------------------------- PETITIONER: --------------- S.A.SHEEBA, PROPRIETRIX, M/S.KUKKOO SAW MILL, VELARKUDY, ATTINGAL, RESIDING AT SHAHANA BHAVAN, VELARKUDY, ATTINGAL, THIRUVANANTHAPURAM DISTRICT. BY ADV. SRI.BRIJESH MOHAN SMT.RESMI G. NAIR RESPONDENTS: --------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), THIRUVANANTHAPURAM. 3. THE COMMERCIAL TAX OFFICER, ATTINGAL. 4. THE DEPUTY TAHSILDAR (RR), CHIRAYANKEEZHU, THIRUVANANTHAPURAM DISTRICT. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 3523 OF 2010 ......................................................................... Dated this the 18th May , 2010 J U D G M E N T The petitioner has approached this Court with the following prayers: “ i) Issue a writ of certiorari or any other appropriate writ, order or direction, calling for the records leading to Ext. P12, P13 and P14 and quash the same to the extent it demands interest under Section 23(3)A of K.G.S.T. Act; ii) Declare that the petitioner is not liable to pay any interest under Section 23(3)A of KGST Act on the amount demanded as sales tax in Ext.P12, P13 & P14 iii) Issue such other and further reliefs as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case; and iv) Award cost to the petitioner.” 2. The learned Government Pleader appearing for the W.P.(C) No. 3523 OF 2010 2 respondents submits that the matter is squarely covered by the decision rendered in S.T.Rev. 107 of 2009, which is in favour of the Revenue. In the said circumstances, the Writ Petition is dismissed. P.R. RAMACHANDRA MENON, JUDGE. lk