IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 9TH JANUARY 2008 / 19TH POUSHA 1929 OP.No. 2609 of 2001(I) ---------------------- PETITIONER: ------------ ANNA ALUMINIUM LTD., KOZHAKKAMBALAM, ALUVA 683 562 REPRESENTED BY ITS DIRECTOR, BOBY M. JACOB. BY ADV. SRI.K.P.DANDAPANI RESPONDENTS: ------------- 1. THE SALES TAX OFFICER (ENQUIRY), OFFICE OF THE DEPUTY COMMISSIONER, AGRL. INCOME TAX AND SALES TAX, KOZHIKODE. 2. THE APPELLATE ASSISTANT COMMISSIONER, AGRL. INCOME TAX AND SALES TAX, KOZHIKODE. 3. THE INTELLIGENCE OFFICER (INVESTIGATION BRANCH), OFFICE OF THE DEPUTY COMMISSIONER (INT.), COMMERCIAL TAXES, KOZHIKODE. 4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVT., DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM. 5. THE SALES TAX OFFICER, IIND CIRCLE, PERUMBAVOOR. 6. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY. 7. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY ADV. GOVT.PLEADER SRI. K.P. PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 09/01/2008 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP 4343 OF 2001 IN OP 2609 OF 2001 DISMISSED 9.1.2008 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 PHOTOCOPY OF ORDER NO. ER 191/97-98 OR 13/97-98 DATED 10.9.1997 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXT.P1(a) PHOTOCOPY OF ORDER NO. ER 190/97-98 OR 12/97-98 DATED 10.9.97 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXT.P2 PHOTOCOPY OF ORDER IN STA NO. 425/1998 DATED 6.5.1998 PRONOUNCED BY THE 2ND RESPONDENT. EXT.P2(a) PHOTOCOPY OF ORDER IN STA NO. 426/98 PRONOUNCED BY THE 2ND RESPONDENT. EXT.P3 PHOTOCOPY OF NOTICE NO. K2-4957/97/IB 93/98/D DATED 3.10.1998 OF THE 3RD RESPONDENT ISSUED TO THE PETITIONER. EXT.P4 PHOTOCOPY OF REPLY SUBMITTED ON BEHALF OF THE PETITIONER ON 12.11.1998 BEFORE THE 3RD RESPONDENT. EXT.P4(a) PHOTOCOPY OF EXPLANATION SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT ON 16.1.1999 VIDE REF. NO. AAL/99 EXT.P5 PHOTOCOPY OF NOTICE NO. IB. NO. 93/98/D DSATED 11.2.1999 OF THE 3RD RESPONDENT ISSUED TO THE PETITIONER. EXT.P6 PHOTOCOPY OF EXPLANATION SUBMITTED BY THE PETITIONER BEFORE THE THIRD RESPONDENT VIDE NO. AAL/ST/99 DATED 12.3.1999 EXT.P7 PHOTOCOPY OF ORDER NO. IB. 93/98/D DATED 30.4.1999 OF THE 3RD RESPONDENT ISSUED TO THE PETITIONER. EXT.P8 PHOTOCOPY OF ORDER NO. IB.93/98/D DATED 30.4.1999 OF THE 3RD RESPONDENT ISSUED TO THE PETITIONER. EXT.P9 TRUE COPY OF JUDGMENT DATED 8.7.1999 IN OP 16577 OF 1999 W OF THIS HON'BLE COURT. EXT.P10 TRUE COPY OF JUDGMENT DATED 30.11.99 IN WRIT APPEAL NO.1603/1999 OF THIS HON'BLE COURT. EXT.P11 TRUE COPY OF REVISION PETITION FILED BY THE PETITIONER BEFORE THE 6TH RESPONDENT DATED 17.12.1999 AGAINST ACCOUNTING YEAR 1996-97 EXT.P11(a) TRUE COPY OF REVISION PETITION FILED BY THE PETITIONER BEFORE THE 6TH RESPONDENT ON 17.12.1999 AGAINST ACCOUNTING YEAR 1997-98 3 EXT.P12 TRUE COPY OF ORDER NO. STRP 6/99 DATED 19.4.2000 OF THE 6TH RESPONDENT ISSUED TO THE PETITIONER. EXT.P12(a) PHOTOCOPY OF ORDER STRP 5/2000 DATED 19.4.2000 OF THE 6TH RESPONDENT ISSUED TO THE PETITIONER. EXT.P13 PHOTOCOPY OF SNOTICE NO. R2.25305/2000/CT DATED 11.12.2000 OF THE 7TH RESPONDENT ISSUED TO THE PETITIONER. EXT.P13(a) PHOTOCOPY OF SNOTICE NO. R2.25304/2000/CT DATED 11.12.2000 OF THE 7TH RESPONDENT ISSUED TO THE PETITIONER. EXT.P14 PHOTOCOPY OF NOTICE NO. 2314 1799/96-97 DATED 3.1.2001 OF THE FIFTH RESPSONDENT ISSUED TO THE PETITIONER. EXT.P14(a) PHOTOCOPY OF SNOTICE NO. 2314 1799/97-98 DATED 3.1.2001 OF THE 5TH RESPONDENT ISSUED TO THE PETITIONER. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P.NO. 2609 OF 2001 -------------------------------------------- Dated this the 9th day of January, 2008 JUDGMENT The proceedings under challenge are two notices issued by the Commissioner of Commercial Taxes, under Section 37 read with Section 45A(5) of the KGST Act, proposing to revise revisional orders issued by the Deputy commissioner in penalty proceedings. The other notices challenged are the assessment notices issued for 1996-97 and 1997-98 vide Exts. P14 and P14(a). This Court granted stay against assessment proceedings and allowed the Commissioner to proceed with notices issued by him. Counsel for the petitioner stated that proposals have been confirmed by the Commissioner and original penalty is restored against which appeal filed in this Court is pending. O.P. has therefore become infructuous because petitioner is challenging final orders issued pursuant to impugned notices. However, assessments were held up on account of stay granted by this Court. I do not find any justification to continue the stay against assessments which have to be completed within the time stated in the statute. O.P. is accordingly disposed of directing the assessing officer to proceed with and 2 complete assessments. Since stay was granted by this court, the period of stay should be excluded for reckoning limitation. (C.N. RAMACHANDRAN NAIR) Judge 3