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 WP(C).No. 30537 of 2005(I) -------------------------- PETITIONER: ------------ P.SAKEER HUSSAIN, AGED 26 YEARS, S/O. MUHAMMED, PULAYILL CHALI HOUSE, KOLATHUTHODIYA, PULPATTA, MANJERI, MALAPPURAM. BY ADV. SRI.SAJU.S.A RESPONDENTS: ------------- 1. DEPUTY TAHSILDAR, REVENUE RECOVERY, TALUK OFFICE, ERNAD, MANJERI. 2. ADDITIONAL SALES TAX OFFICER, NILAMBUR. 3. THE SALES TAX OFFICER, NILAMBUR. BY G.P. SRI. K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: TRUE COPY OF THE ASSESSMENT ORDER DATED 25.1.2005 OF THE 2ND RESPONDENT. EXT.P2 TRUE COPY OF THE REPRESENTATION DATED 8.2.2005 BEFORE THE THIRD RESPONDENT. EXT.P3 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO. R1-37/ST/05-06/D5-12670/05 DATED 7.7.2005 ISSUED BY THE FIRST RESPONDENT. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 30537 OF 2005 -------------------------------------------- Dated this the 9th day of January, 2008 JUDGMENT When the W.P. was admitted, this Court granted conditional stay on payment of Rs. 3 lakhs. However it was stated before Court that even though time was extended, petitioner did not comply with direction. Therefore stay order was vacated by this Court on 16.1.2006. The order under challenge is provisional assessment order, against which statutory appeal is maintainable. Since petitioner has not complied with interim order, and has not pursued statutory remedy, I decline to consider petitioner's challenge against assessment on merits. O.P. is therefore dismissed as devoid of any merit. (C.N. RAMACHANDRAN NAIR) Judge 2