IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 8TH AUGUST 2008 / 17TH SRAVANA 1930 WP(C).No. 9655 of 2006(Y) ------------------------- PETITIONER: ------------ MOHAMMAD ANZ, PANDALAM TIMBERS, PANACHAVILAYIL HOUSE, KURAMBALA VILLAGE, PANDALAM. BY ADV. SRI.S.ARUN RAJ RESPONDENTS: ------------- 1. THE SALES TAX OFFICER, ADOOR. 2. DEPUTY COMMISSIOSNR (APPEALS), KOLLAM. 3. THE DEPUTY TAHASILDAR (R.R.) ADOOR. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF PROVISIONAL ASSESSMENT ORDER DT.12.5.2004 PASSED BY R1 UNDER RULE 21(9) OF THE KGST RULES FOR THE YEAR 2003-2004 COMPRISING OF THE PERIOD FROM APRIL 2003 TO DECEMBER 2003. P2: TRUE COPY OF STATUTORY APPEAL FILED BY PETITIONER BEFORE R2 FOR THE YEAR 2003-2004 (PROVISIONAL ASSESSMENT FOR THE MONTHS FROM 4/03 TO 12/03.). P3: TRUE COPY OF R.R. NOTICE IN FORM I ISSUED BY R3 TO THE PETITIONER FOR THE YEAR 2003-2004. P4: TRUE COPY OF RECEIPTS ISSUED FROM THE KURAMBALA VILLAGE OFFICE ACKNOWLEDGING THE REMITTANCES MADE BY PETITIONER. P5: TRUE COPY OF STAY PETITION FILED BY PETITIONER BEFORE R2 FOR THE YEAR 2003-2004. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.9655 of 2006 .................................................................... Dated this the 8th day of August, 2008. JUDGMENT The W.P. was filed after filing appeal against provisional assessment. The provisional assessment is for the period April to December 2003. It is not known whether regular assessment is completed for the whole year and if that is done, probably the provisional assessment would have been withdrawn. However, if provisional assessment is valid, then there will be direction to the second respondent to dispose of the appeal within two months from now. The petitioner will be given credit for payments already made and if appeal is not so far disposed of, recovery proceedings will be kept in abeyance for two months from now. W.P. is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms