IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 30TH SEPTEMBER 2009 / 8TH ASWINA 1931 WP(C).No. 23722 of 2009(I) -------------------------- PETITIONER(S): --------------- M/S.ESSAR OILS LTD, KOSSERIL BUILDING, 33/316-B, AMBEDKAR ROAD, VENNALA, ERNAKULAM, REP.BY ITS DIVISIONAL MANAGER, TOMY VARGHESE BY ADV. SRI.V.V.ASOKAN SRI.P.P.RAMACHANDRAN RESPONDENT(S): --------------- 1. ASSISTANT COMMISSIONER(ASSESSMENT) SPECIAL CIRCLE II, COMMERCIAL TAXES, ERNAKULAM. 2. FAST TRACK TEAM, COMMERCIAL TAXES DEPARTMENT, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER (RECOVERY), COMMERCIAL TAXES, ERNAKULAM. 4. STATE OF KERALA, REP.BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIEUVANANTHAPURAM. BY G.P. SRI. MOHAMMED RAFFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON ON 30/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- W. P. C. No. 23722 OF 2009 -------------------------------------------- Dated this the 30th day of September, 2009 JUDGMENT Ramachandran Nair, J. Since the notice impugned in the WPC does not survive any longer and assessment is stated to be proposed under Section 17(3) of the Act, WPC has become infructuous and is closed accordingly. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2