IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 23RD JANUARY 2009 / 3RD MAGHA 1930 WP(C).No. 810 of 2009(U) ------------------------------------------ PETITIONER(S): ---------------------- ST.GEORGE WOOD INDUSTRIES, EDAYAKUNNAM, SOUTH CHITTOOR PO., REP. BY ITS PARTNER, U.X.GEORGE. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): ------------------------- 1. SALES TAX OFFICER, II CIRCLE, KALAMASSERY AT PALARIVATTOM. 2. VILLAGE OFFICER, VILLAGE OFFICE, CHERANELLOOR. 3. THAHASILDAR(RR), KANAYANNUR TALUK, ERNAKULAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 810 OF 2009 U -------------------------------------- Dated this the 23rd January, 2009 JUDGMENT Case of the petitioner, in brief, is as follows: Petitioner was a Partner of a firm, namely St. George Wood Industries. The other Partner died in accident on 22.08.2005, and he was in charge of the firm. It is stated that while completing assessment for 1998 - 1999, petitioner intimated stoppage of the business due to non-profitability of business and this matter of fact was recorded in the assessment order for 1998 - 1999. It is stated that the third respondent issued demand notice to remit Rs.73,997/= being sales tax arrears. It is stated that the petitioner applied for a certified copy of the assessment order. Learned Government Pleader on instructions submits that actually the assessment order was communicated in 2000 and the arrears related to the year 1999 - 2000. The assessment was completed on 3.1.2004 and it was communicated on 23.3.2004. But, the learned counsel for the WPC.810/09 U 2 petitioner submits that the petitioner's Partner had died, as stated. Whatever that be, learned Government Pleader points out that the first respondent will issue assessment order for the year 1999 - 2000 as requested in Ext.P5 within one week from today. I record this submission and direct that the certified copy of the assessment order for 1999 - 2000 will be given to the petitioner upon the petitioner going to receive the same from the first respondent within a week from today. The interim order will continue for three weeks. The Writ Petition is disposed of as above. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge