IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 2ND DECEMBER 2010 / 11TH AGRAHAYANA 1932 WP(C).No. 5391 of 2008(P) ------------------------------------- PETITIONER(S): ---------------------- M/S.KOSHY'S ELECTRONICS LTD., MANJADY.P.O., THIRUVALLA REPRESENTED BY ITS DIRECTOR-IN-CHARGE REBECCA THOMAS. BY ADVS. SRI.SANTHOSH MATHEW SRI.SATHISH NINAN RESPONDENT(S): ------------------------- 1. STATE OF KERALA REPRESENTED BY THE SECRETARY, FINANCE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PATHANAMTHITTA. 4. THE DEPUTY TAHSILDAR, R.R., THIRUVALLA. BY GOVT. PLEADER SRI.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02/12/2010 , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.5391/2008 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE ASSESSMENT ORDER ISSUED BY THE TEAM CONSTITUTED AS PER SECTION 17 D OF THE KERALA GENERAL SALES TAX ACT FOR THE YEAR 2002 03. P1(a):- COPY OF THE DEMAND NOTICE FOR THE ASSESSMENT YEAR 2002-03 ISSUED TO THE PETITIONER. P1(b):- COPY OF THE NOTICE OF DEMAND ISSUED BY THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PATHANAMTHITTA TO THE PETITIONER DTD. 17.9.2007. P2:- COPY OF THE APEAL FILED BY THE PETITIONER BEFORE THE SALES TAX APELLATE TRIBUNAL, TRIVANDRUM. P3:- COPY OF THE NOTICE ISSUED BY THE KERALA SALES TAX APPELLATE TRIBUNAL, TRIVANDRUM DTD. 27.11.2007. P4:- COPY OF THE ASSESSMENT ORDER ISSUED BY THE DEPARTMENT OF COMMERCIAL TAXES. P4(a):- COPY OF THE DEMAND NOTICE DTD. 17.9.07. P4(b):- COPY OF THE DEMAND OF INTEREST DTD. 17.9.07. P5:- COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE SALES TAX APPELLATE TRIBUNAL, TRIVANDRUM. P6:- COPY OF THE NOTICE ISSUED BY THE KERALA SALES TAX APPELLATE TRIBUNAL TRIVANDRUM DTD. 27.11.2007. P7:- COPY OF THE DEMAND NOTICE ISSUED BY THE DY. TAHSILDAR, TALUK OFFICE, THIRUVALLA DT.D 17.1.2008. P8:- COPY OF THE DEMAND NOTICE ISSUED BY THE DY. TAHSILDAR, THIRUVALLA DTD. 17.1.2008. P9:- COPY OF THE KERALA GAZETTE VOL. 52 NO.1393 DTD. 28.7.07 ALONG WITH NOTIFICATION. TRUE COPY P.S. TO JUDGE tss P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No.5391 OF 2008 ......................................................................... Dated this the 2nd December, 2010 J U D G M E N T The petitioner has approached this Court with the following prayers: “(i) Declare that the condition as regards payment of entire tax amount contained in Section 17D(5) of the Kerala General Sales Tax Act 1963 (incorporated by the Kerala Finance Act 2007) for filing appeals against assessment orders under Section 17D(5) as unconstitutional and hence not enforceable. (ii) Call for records leading to Exhibits P3, P6, P7 and P8 and quash the same by issuing a writ in the nature of certiorari or any other appropriate writ, order or direction. (iii) Issue a writ in the nature of mandamus or any other writ, order or direction commanding the second respondent to take up Exhibits P2 and P5 appeals and dispose of the same on merits in accordance with law; and (iv) pass such other orders, as this Honourable Court may deem fit and proper in the facts and circumstances of the case. “ W.P.(C) No.5391 OF 2008 2 2. Heard the learned Government Pleader as well. 3. It is brought to the notice of this Court during the course of hearing that the issue particularly with regard to the challenge, with reference to the constitutional validity of Section 17D(5) has already been considered by this court holding it in favour of the Revenue/State as per the decision rendered in Popular Vehicles & Services Ltd. vs. Asst. Commissioner and others [ (2010) 18 KTR (Ker.) 10). In the above circumstance, nothing further remains to be adjudicated in this Writ Petition. Following the dictum referred to above, interference is declined and the Writ Petition is dismissed. P.R. RAMACHANDRA MENON, JUDGE. lk W.P.(C) No.5391 OF 2008 3