IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 21ST OCTOBER 2010 / 29TH ASWINA 1932 WP(C).No. 23555 of 2010(T) -------------------------- PETITIONER(S): --------------- K.V.RAVEENDRAN PILLAI, (FOREMERLY PEON, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ALAPPUZHA), PANASSERIL HOUSE, AVALOOKKUNNU P.O., ALAPPUZHA-6. BY ADV. SRI.S.P.ARAVINDAKSHAN PILLAY SMT.N.SANTHA SRI.K.A.BALAN SRI.PETER JOSE CHRISTO SRI.S.A.ANAND RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. 2. COMMISSIONER OF COMMERCIAL TAXES, COMMISSIONERATE OF COMMERCIAL TAXES, THIRUVANANTHAPURAM, PIN-695 033. 3. THE KERALA PUBLIC SERVICE COMMISSION, REPRESENTED BY ITS SECRETARY, OFFICE OF THE KERALA PUBLIC SERVICE COMMISSION, PATTOM, THIRUVANANTHAPURAM, PIN-695 004. 4. P.MARAPANDIAN IAS, PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. ADV. SRI.ALEXANDER THOMAS,SC,KPSC FOR R3 MR.T.K.ARAVIND KUMAR BABU, GOVERNMENT PLEADER GOVERNMENT PLEADER FOR R4 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.23555/2010 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF MEMO OF CHARGES WITH THE STATEMENT OF ALLEGATIONS NO.A11.56509/04/TX DATED 24/10/2004. P2 : COPY OF EXPLANATION SUBMITTED BY THE PETITIONER BEFORE THE JOINT COMMISSIONER-I DATED 23/12/2004. P3 : COPY OF SHOW CAUSE NOTICE NO.A11.56509/04/CT DATED 26/04/2008. P3(a) : COPY OF ENQUIRY REPORT OF THE SALE TAX INSPECTOR. P4 : COPY OF REPLY SUBMITTED BY THE PETITIONER DATED 12/05/2008. P5 : COPY OF ORDER NO.A11.56509/04/TX DATED 06/10/2008. P6 : COPY OF APPEAL SUBMITTED BY THE PETITIONER DATED 16/10/2008. P7 : COPY OF GOVERNMENT LETTER NO.22787/D2/08/TD DATED 24/12/2008. P8 : COPY OF GOVERNMENT LETTER NO.22787/D2/08/TD DATED 26/03/2010. P8(a) : COPY OF NOTE FILE TO GOVERNMENT NO.22787/D2/08/TD. P9 : COPY OF JUDGMENT IN WP(C) NO.16608/2010 DATED 07/06/2010 OF THIS HONOURABLE COURT. P10 : COPY OF COVERING LETTER DATED 12/06/2010. P11 : COPY OF GO(MS) NO.172/2010/TD DATED 06/07/2010. RESPONDENT'S EXHIBITS ANNEXURE R4(a) : COPY OF GO(MS) NO.229/2010/TD DATED 14/09/2010. ANNEXURE R4(b) : COPY OF HEARING NOTICE TO THE PETITIONER DATED 18/09/2010. //TRUE COPY// PA TO JUDGE. jg ANTONY DOMINIC, J. ------------------------- W.P.(C.) No.23555 of 2010 (T) --------------------------------- Dated, this the 21st day of October, 2010 J U D G M E N T This writ petition is filed challenging Exts.P5 & P11. Ext.P11 is the appellate order passed by the same officer, who had passed Ext.P5. 2. In view of the interim orders that were passed by this Court, the Government have now issued order dated 06/10/2010 authorising Shri.O.Babu, Additional Secretary to Government, Personal and Administration Department, to reconsider Ext.P6 appeal by withdrawing Ext.P11. Therefore, the challenge in the writ petition against Ext.P11 no longer survives. 3. In the light of the above and taking note of the order dated 06/10/2010, the writ petition is disposed of directing that the Officer now authorised by the Government Order dated 06/10/2010 to deal with Ext.P6 appeal filed by the petitioner against Ext.P5, shall consider the appeal afresh and untrammalled by the observations in Ext.P11 order. WP(C) No.23555/2010 -2- The contention of the petitioner regarding the incompetence of the person now designated is left open to be agitated in appropriate proceedings. Orders on Ext.P6 appeal shall be passed as expeditiously as possible, at any rate, within eight weeks of production of a copy of this judgment. This writ petition is disposed of as above. (ANTONY DOMINIC, JUDGE) jg