IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH MONDAY, THE 2ND FEBRUARY 2009 / 13TH MAGHA 1930 OP.No. 27571 of 2002(G) ----------------------- PETITIONER(S): --------------- N.N. RAMESH PAI, NINDHASTHALATH HOUSE, KUZHIPPILLY, AYYAMPILLY P.O. BY ADV. SRI.KMV.PANDALAI RESPONDENT(S): --------------- 1. SALES TAX OFFICER, ADDITIONAL III, IIND CIRCLE, MATTANCHERRY. 2. DEPUTY COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY. 3. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. GOVERNMENT PLEADER(TAXES) SRI.K.P.PRADEEP. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 02/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON C.M.P.NO.46971/2002 IN O.P.NO.27571/2002 DISMISSED 2.2.2009. SD/- KURIAN JOSEPH, JUDGE. A P P E N D I X PETITIONER'S EXHIBITS : EXT.P1 : NOTICE DT. 1.3.1994 ISSUED BY THE FIRST RESPONDENT. EXT.P2 : REPLY DT. 24.3.1994 SENT BY THE PETITIONER. EXT.P3 : PENALTY ORDER DT. 25.3.1994 PASSED BY THE FIRST RESPONDENT. EXT.P4 : REVISION PETITION FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. EXT.P5 : REVISION ORDER PASSED BY THE 2ND RESPONDENT ON 13.12.2000. EXT.P6 : REVISION PETITION FILED BY THE PETITIONER BEFORE THE THIRD RESPONDENT. EXT.P7 : REVISION ORDER PASSED BY THE THIRD RESPONDENT ON 18.1.2002. EXT.P8 : PROVISIONAL ASSESSMENT ORDER PASSED BY THE FIRST RESPONDENT FOR THE MONTH OF NOVEMBER, 1993. EXT.P9 : APPELLATE ORDER DT. 2.12.1997 PASSED BY THE ADDL. APPELLATE ASSISTANT COMMISSIONER 1 OF AIT & ST ERNAKULAM. KURIAN JOSEPH, J. ---------------------------------------------- O.P. No.27571 OF 2002 ---------------------------------------------- Dated 2nd February, 2009. J U D G M E N T Petitioner approached this court aggrieved by the proceedings initiated under Section 45A of the Kerala General Sales Tax Act. The petitioner submits that the very basis of the order has gone since the assessment order has been cancelled by the first appellate authority. The writ petition is disposed of making it clear that any further action in the matter shall be taken only with notice to the petitioner and after verification of the submission as above. KURIAN JOSEPH, JUDGE. tgs KURIAN JOSEPH, J ---------------------------------------------- O.P. No.27571 OF 2002 ---------------------------------------------- J U D G M E N T Dated 2nd February, 2009.