IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR TUESDAY, THE 29TH JUNE 2010 / 8TH ASHADHA 1932 WP(C).No. 36333 of 2004(A) ----------------------------------------- PETITIONER(S): ------------------------- K.A.RAUF, SHELTER, JAYANTHINAGAR HOUSING COLONY, P.T.USHA ROAD, KOZHIKODE. BY ADV. SRI.ARIKKAT VIJAYAN MENON RESPONDENT(S): ---------------------------- 1. ADDITIONAL SALES TAX OFFICER-I, MANJERI. 2. DEPUTY TAHSILDAR, (REVENUE RECOVERY), TALUK OFFICE, KOZHIKODE. R1 & R2 BY GOVERNMENT PLEADER SRI. K.B.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.36333/2004 A APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 84-85 (GST) DTD. 26/02/1999. P2: COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 84-85 (CST) DTD. 26/02/1999. P3: COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 85-86 (GST) DTD. 28/02/1998. P4: COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 85-86 (CST) DTD. 28/02/1998. P5: COPY OF THE ORDER PASSED BY THE APPELLATE TRIBUNAL IN T.A.NO.143/01 DTD. 06/10/2001. P6: COPY OF THE PASSED BY THE APPELLATE TRIBUNAL IN T.A.NO.475/01 DTD. 07/02/2002. P7: COPY OF THE DEMAND NOTICE IN FORM 1 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 84-85 DTD. 03/12/2004. P8: COPY OF THE DEMAND NOTICE IN FORM 10 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 84-85 DTD. 03/12/2004. P9: COPY OF DEMAND NOTICE IN FORM 1 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 85-86 DTD. 28/10/2004. P10: COPY OF THE DEMAND NOTICE IN FORM 10 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 85-86 DTD. 28/10/2004. P11: COPY OF THE LETTER SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT DTD. 07/12/2004. P12: COPY OF THE LETTER SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT DTD. 07/12/2004. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss T.R. Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 36333 of 2004-A - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 29th day of June, 2010. JUDGMENT The petitioner is seeking to quash the revenue recovery notices for realisation of tax due under the Kerala General Sales Tax Act as well as the Central Sales Tax Act. 2. The Company was assessed for the years 1984-85 and 1985-86 under the KGST Act as well as CST Act. The assessment orders are produced as Exts.P1 to P4. Appeals were filed against the assessment orders which were dismissed and second appeals were filed before the Kerala Sales Tax Appellate Tribunal, Addl. Bench, Palakkad. Exts.P5 and P6 are the orders passed in the appeals. Going by the orders passed by the Tribunal, the assessment for the year 1984-85 under the KGST Act is held as time barred and in respect of CST Act for the year 1984-85, the Tribunal has modified the assessment by directing the assessing authority to assess the sales turnover of tread rubber at 8% as against 12% taken by the first respondent. As regards the assessment year 1985-86, with regard to KGST Act as well as CST Act, the findings are in favour of the assessee and it was held that both are time barred. Without passing revised assessment wpc 36333/2004 2 order, amounts were sought to be recovered by the officer concerned which led to the petitioner filing this writ petition challenging Exts.P7 to P10 demand notices and consequent revenue recovery proceedings. While admitting the writ petition, this court passed an interim order of stay on 15.12.2004. 3. In the light of the orders passed by the Tribunal, it is evident that without complying with the directions therein, the steps taken for recovery cannot be sustained. Therefore, the assessing officer will have to pass a revised assessment order in terms of the directions issued by the Tribunal. As regards the assessment year 1984-85, only the CST alone survives and as regards the year 1985-86 both the demands made for KGST and CST cannot be imposed against the petitioner. Therefore, the revised assessment as above, will be finalised within a period of two weeks, as sought for by the petitioner in Ext.P12. 4. Learned counsel for the petitioner submitted that now the period of the amnesty scheme will expire on 30.6.2010 and the petitioner is interested in seeking the benefit of the said scheme. It is open to the petitioner to submit an application before the expiry of the period of the scheme. Once the assessment is revised, the application for the benefit of the scheme will be considered by the officer concerned in terms of the wpc 36333/2004 3 revised assessment order. The writ petition is allowed as above. No costs. (T.R. Ramachandran Nair, Judge.) kav/