IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE J.B.KOSHY & THE HONOURABLE MRS. JUSTICE K.HEMA FRIDAY, THE 1ST FEBRUARY 2008 / 12TH MAGHA 1929 WA.No. 305 of 2008() -------------------- AGAINST THE JUDGEMENT/ORDER IN OP.18391/1997 Dated 04/12/2007 .................... APPELLANT: PETIITONER ------------------------------------- SURENDRA MOHAN GUPTA (FORMER PARTNER OF MS.JAYA MEDICALS: CALICUT) "DEEP SHIKHA"; GANDHI ROAD, CALICUT BY ADV. SRI.JOSEPH VELLAPPALLY (SR.) SRI.PREMJIT NAGENDRAN RESPONDENTS: RESPONDENTS --------------------------------------------- 1. INSPG. ASST. COMMISSIONER (INV.BRANCH OFFICE OF THE DEPUTY COMMISSIONER (INT.) BOARD OF REVENUE (TAXES); CALICUT. 2. SALESTAX OFFICER, III CIRCLE, CALICUT. 3. DEPUTY COMMISSIONER OF SALESTAX, CALICUT 4. BOARD OF REVENUE (TAXES), TRIVANDRUM. BY SR.GOVT.PLEADER SRI.MUHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 01/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.B.KOSHY & K.HEMA,JJ. ----------------------------------------- W.A.No.305 of 2008 & W.A.No.306 of 2008 ----------------------------------------- Dated this the 1st day of February, 2008 JUDGMENT Koshy, J. Petitioners in these cases question the penalty proceedings imposed which was finally confirmed by the Board of Revenue. Now the only contention raised by the petitioners is that the questions whether penalty is payable and what is the quantum etc. are to be decided depending upon the assessment and now the assessment proceedings were set aside and the matter is remanded. Therefore, the impugned order is set aside and we remand the matter for fresh consideration. The matter should be decided immediately after taking decision on assessment proceedings. Writ Appeals are disposed of as above. J.B.KOSHY, JUDGE K.HEMA, JUDGE vgs.