IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 5TH JULY 2011 / 14TH ASHADHA 1933 WP(C).No. 13448 of 2011(E) ---------------------------------------- PETITIONER(S): ------------------------ JOSE PAUL, JOSCO OILS AND CHEMICALS, ELIVALEY, KODUMPIDY. P.O., PALA, KOTTAYAM DISTRICT. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.K.S.HARIHARAN NAIR, SRI.K.UMAMAHESWAR. RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, PALA, KOTTAYAM DISTRICT-686 575. 2. THE DY. COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM-691 009. 3. THE TAHSILDAR (REVENUE RECOVERY), PALA, KOTTAYAM DIST-686 575. R1 TO R3 BY GOVT. PLEADER MR.BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 13448 of 2011(E) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE COMMON ASSESSMENT ORDER DATED 04/04/2009 FOR 2005-2006, 2006-2007 AND 2007-2008 ISSUED BY THE 1ST RESPONDENT. EXT.P1(a): COPY OF THE MODIFIED ASSESSMENT ORDER DATED 02/01/2010. EXT.P2: COPY OF THE APPEAL MEMORANDUM. EXT.P3: COPY OF THE PETITION FOR CONDONING DELAY. EXT.P4: COPY OF THE PETITION FOR STAY. EXT.P5: COPY OF THE PETITION FOR EARLY HEARING OF APPEALS. EXT.P6: COPY OF THE NOTICE DATED 08/12/2010 ISSUED BY THE 3RD RESPONDENT PROPOSING SALE OF MOVABLE PROPERTIES. EXT.P7: COPY OF THE NOTICE DATED 08/12/2010 ISSUED BY THE 3RD RESPONDENT PROPOSING SALE OF IMMOVABLE PROPERTIES. EXT.P8: COPY OF THE JUDGMENT DATED 22/12/2010 OF THIS HONOURABLE COURT IN WP(C) NO. 38005 OF 2010. EXT.P9: COPY OF THE NOTICE DATED 14/03/2011 OF THE 2ND RESPONDENT. EXT.P10: COPY OF THE ORDER DATED 31/03/2011 OF THE 2ND RESPONDENT. EXT.P11(a): COPY OF THE CERTIFICATE DATED 05/04/2011 OF THE 1ST RESPONDENT. EXT.P11(b): COPY OF THE CHALAN RECEIPT DATED 07/04/2011. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).No. 13448 of 2011 ================== Dated this the 5th day of July, 2011 J U D G M E N T The petitioner is an assessee under the Kerala Value Added Tax Act, 2003. The petitioner filed appeals against the assessment orders for assessment years 2005-06, 2006-07 and 2007-08. The appeals were rejected for want of payment of admitted tax. The petitioner is challenging the same. 2. I have heard the learned Government Pleader also. 3. I am not inclined to go into the disputed question now. If the petitioner has already paid the admitted tax, the appellate authority shall restore the appeals to file and consider the same on merits. The writ petition is disposed of as above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge