IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 9TH JANUARY 2008 / 19TH POUSHA 1929 OP.No. 2651 of 2002(N) ---------------------- PETITIONER: ------------ DUNLOP INDIA LTD., KALOOR, KOCHI, REPRESENTED BY ITS MANAGER OPERATING MR. N.V. SIMON. BY ADV. SRI.JOSEPH MARKOSE SRI.THOMAS VELLAPPALLY RESPONDENTS: ------------- 1. THE ASSISTANT COMMISSIONER (ASSMT) II SALES TAX SPECIAL CIRCLE III, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS) OF SALES TAX, ERNAKULAM. 3. THE DISTRICT COLLECTOR, ERNAKULAM. 4. THE COLLECTOR, SOUTH 24-PARGANAS ALIPORE, WEST BENGAL. BY GOVERNMENT PLEADER SRI. K.P. PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 09/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP 4651 OF 2002 IN OP 2651 OF 2002 DISMISSED 9.1.2008 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF ORDER DATED 18.6.1998 DECLARING THE PETITIONER AS SICK INDUSTRIAL COMPANY. EXT.P1(a) TRUE COPY OF ORDER OF BIFR DATED 3.8.2001 EXT.P2 TRUE COPY OF ORDER IN CMP 7663 OF 2001 OF THE HON'BLE HIGH COURT OF KERALA. EXT.P2(a) TRUE COPY OF THE ORDER IN CMP 46774 OF 2001 OF THE HON'BLE HIGH COURT OF KERALA. EXT.P3 TRUE COPY OF ORDER DATED 2.1.2002 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER'S CALCUTTA OFFICE. EXT.P4 TRUE COPY OF NOTICE OF DISTRESS WARRANT ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P. NO. 2651 OF 2002 -------------------------------------------- Dated this the 9th day of January, 2008 JUDGMENT Petitioner is challenging demand notices stating that assessment orders are not issued and the petitioner company remained closed for a long period. Obviously there would not have been anybody to attend to the affairs of the company. If responsible officer of the petitioner company approaches first respondent and agrees to take notice and act responsibly then there will be direction to the first respondent to complete assessments after verifying the books of accounts. However, if no one takes up responsibility it is open to the respondents to proceed for recovery based on orders already issued or yet to be issued. The above direction will be subject to company court orders of any High Court. (C.N. RAMACHANDRAN NAIR) Judge kk 2