IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 20TH FEBRUARY 2009 / 1ST PHALGUNA 1930 WP(C).No. 5663 of 2009(C) -------------------------------------- PETITIONER(S): --------------------- MOLLY SABU, AGED 45, W/O. SABU, PROPRIETOR, M/S T.J. AGENCIES, MARKET ROAD, CHANGANACHERRY, KOTTAYAM. BY ADV. SRI.PRAVEEN K. JOY RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REP. BY SECRETARY, TAX DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DPUTY COMMISSIONER, (APPEALS), ERNAKULAM. 3. COMMERCIAL TAX OFFICER, (AA), COMMERCIAL TAX DEPARTMENT, KOTTAYAM. 4. THE DEPUTY TAHSILDAR, (RR) CHANGANACHERRY TALUK, KOTTAYAM. 5. THE VILLAGE OFFICER, CHANGANACHERRY VILLAGE. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No. 5663 of 2009-C ---------------------------------------------- Dated, this the 20th day of February, 2009 J U D G M E N T Heard the learned counsel for the petitioner and learned Government Pleader. 2. In view of the judgment of this Court in Supreme Electrical Engg. (P) Ltd. Vs. Commercial Tax Officer (2008 (3) KLT 805), I feel that Ext.P3 cannot be sustained. Accordingly, Ext.P3 is quashed. The second respondent will redo the matter within a period of three weeks from the date of production of a copy of this judgment. Till such time, recovery proceedings will be kept in abeyance. (K.M.JOSEPH) JUDGE. MS WPC No. -2-