IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 14TH DECEMBER 2007 / 23RD AGRAHAYANA 1929 OP.No. 6893 of 2003(U) ---------------------- PETITIONER: ------------ N. BHAGSEERATHAN, SONEY CASHEW COMPANY, KOLLAM. BY ADV. SRI.S.RAMESH BABU SMT.LATHA GIRI RESPONDENTS: ------------- ASSISTANT COMMISSIONER (ASSESSMENT) II, SPECIAL CIRCLE, KOLLAM. BY SHRI. K.P.PRADEEP, GOVERNMENT PLEADER THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 14/12/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: O.P.NO. 6893/2003 ORDER ON CMP NO.12093/2003 IN O.P.NO. 6893/2003 DISMISSED. 14/12/2007 SD/- (C.N.RAMACHANDRAN NAIR, JUDGE) APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF THE NOTICE ISSUED TO PETITIONER DATED 08/07/2002. P2 : COPY OF SAID OBJECTIONS FILED BY THE PETITIONER ON 30/09/2002 BEFORE THE RESPONDENT. P3 : COPY OF THE ASSESSMENT DATED 30/09/2002 PASSED BY THE RESPONDENT. P4 : COPY OF NOTICE OF DEMAND SERVED ON THE PETITIONER ON 09/01/2003. P5 : COPY OF NOTICE OF FINAL ANNUAL ASSESSMENT AND DEMAND DATED 13/12/2002 AND SERVED ON THE PETITIONER ON 09/01/2003. // TRUE COPY // PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ----------------------------------- O.P. No. 6893 of 2003 ------------------------- Dated, this the 14th day of December, 2007 J U D G M E N T Petitioners are challenging sales tax assessment completed for the assessment year 1987-88 on the ground of limitation. Limitation is saved by Section 17A of the KGST Act. The issue raised is clearly covered by the full bench decision of this Court in Geo Sea Foods Vs. Addl. Sales Tax Officer, reported in 2006(1) KLT 72. This original petition is devoid of any merit and is dismissed following the said judgment. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg