IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 20TH SEPTEMBER 2011 / 29TH BHADRA 1933 WP(C).No. 31634 of 2008(N) ---------------------------------- PETITIONER(S): ------------------- 1. ALSTAR METAL COMPANY PVT. LTD., MARKET JUNCITON, MANNAR 689 622 REPRESENTED BY ITS MANAGING DIRECTOR P.A. AZEEZ KUNJU. 2. P.A. AZEEZ KUNJU, KOLLEZHA MADOM MANNAR 689 622. BY ADVS. SRI.V.M.KURIAN SRI.MATHEW B. KURIAN SRI.K.T.THOMAS SRI.ISAC T.PAUL RESPONDENT(S): -------------------- 1. THE COMMERCIAL TAX OFFICER MINI CIVIL STATION, CHENGANNOOR 689 121. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOLLAM 691 001. 3. THE DEPUTY TAHSILDAR (RR) TALUK OFFICE, CHENGANNOOR 689 121. 4. THE VILLAGE OFFICER, KURATTISERY MANNAR 689 622. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 31634/2008 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM IN RESPECT OF ASSESSMENT YEAR 1999 - 2000. P2: COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM IN RESPECT OF ASSESSMENT YEAR 2000 - 2001. P3: COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM IN RESPECT OF ASSESSMENT YEAR 2001 - 2002. P4: COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM IN RESPECT OF ASSESSMENT YEAR 2002 - 2003. P5: COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM IN RESPECT OF ASSESSMENT YEAR 2003 - 2004. P6: COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM IN RESPECT OF ASSESSMENT YEAR 2004 - 2005. P7: COPY OF THE ORDER DATED 25/07/2008 PASSED BY THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM. P8: COPY OF THE SALE NOTICE ISSUED BY THE 3RD RESPONDENT TO THE 2ND PETITIONER. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.31634 of 2008 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 20th day of September, 2011 J U D G M E N T The petitioners are challenging Ext.P8 revenue recovery proceedings for recovery of the disputed tax. The contention of the petitioners is that, against the tax assessed, appeals have been filed and the Sales Tax Appellate Tribunal had allowed the appeals and therefore the respondents can recover the tax, if any, only in accordance with the appellate orders. The petitioners' contention is that, Ext.P8 recovery proceedings are for the amounts assessed without taking into account the appellate orders. The learned Government Pleader does not dispute the fact that Ext.P8 recovery is for the amounts as assessed by the original authority. Insofar as the assessment orders have been either set aside or modified by the Tribunal in appeals, Ext.P8 cannot be proceeded with. Accordingly Ext.P8 is quashed. However it would be open to the respondents to recover the tax if any in accordance with the appellate orders. The writ petition is disposed of as above. Sd/- S. SIRI JAGAN JUDGE //True copy// shg/ P.A. TO JUDGE