IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 23RD OCTOBER 2008 / 1ST KARTHIKA 1930 WP(C).No. 30117 of 2008(I) -------------------------- PETITIONER(S): --------------- NADAVARAMBA BELL METAL HANDICRAFT ARTISAN SOCIETY, NADAVARAMBU HAVING REG.NO.524/90, REP. BY ITS SECRETARY VINCENT M.A., AGED 56, S/O.MALIEKKAL ANTONY, GANDHI GRAM, IRINJALAKUDA, THRISSUR DISTRICT. BY ADV. SRI.G.SREEKUMAR (CHELUR) RESPONDENT(S): --------------- 1. THE SALES TAX OFFICER, IRINJALAKUDA. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, IRINJALAKUDA. 3. THE DIRECTOR, KERALA KHADI AND VILLAGE INDUSTRIES BOARD, THIRUVANANTHAPURAM. 4. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, MUKUNDAPURAM. 5. THE VILLAGE OFFICER, VELUKARA VILLAGE OFFICE, MUKUNDAPURAM TALUK, THRISSUR DISTRICT. 6. THE STATE OF KERALA, REP. BY THE SECRETARY TO THE GOVT., TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 30117 OF 2008 I ```````````````````````````````````````````````````` Dated this the 23rd day of October, 2008 J U D G M E N T Petitioner has approached this court challenging Exts.P5 and P6. Exts.P5 and P6 are issued to the petitioner by the Tahsldar and the Commercial Tax Officer respectively. Ext.P6 is a demand for payment of Rs.4,38,721/- which includes sales tax, CST and interest for the year 2001-02. There is no challenge to the assessment orders as such. Learned Government Pleader submits that actually for 1998-99 and 1999-00 the petitioner had been assessed to tax under the KGST and CST Acts. The petitioner had filed an original petition. That came to be disposed and pursuant to the same, assessment under the KGST Act was completed for both the years giving the benefit of exemption to the petitioner. For the year 2000-01, assessment was completed. The petitioner carried the matter in appeal and there is an order passed by the Appellate Assistant Commissioner against which the Revenue approached the Tribunal. The Tribunal remitted the matter back to the assessing authority. Pursuant to the order, the assessing authority issued notice but the petitioner did not WPC.30117/08 : 2 : respond. Accordingly, assessment was completed for the year 2000-01. It is for the petitioner to prefer appeal with the support of exemption certificate which he had relied on, submits the learned Government Pleader. In Ext.P6, there is a reference to the year 2001-02. There also apparently the matter reached the Tribunal and remitted back and order was passed by the assessing authority on 22.1.2008. It is again for the petitioner to prefer appeal. The petitioner is a Society. Writ petition is disposed of as follows. If the petitioner prefers appeals within one month from today against the assessment years 2000-01 and 2001-02, the appeal will be entertained on merits and a decision will be taken thereon in accordance with law after affording an opportunity of hearing to the petitioner. It is open to the petitioner to seek interim relief also before the appellate authority. Recovery proceedings pursuant to assessment orders for 2000-01 and 2001-02 will be kept in abeyance for a period of six weeks from today. Sd/- (K.M.JOSEPH, JUDGE) aks