IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 16TH JUNE 2008 / 26TH JYAISHTA 1930 WP(C).No. 13367 of 2008(N) ---------------------------------------------- PETITIONER: ----------------- KRISHNAKUMAR.K.,S/O.LATE KUNCHU, PROPRIETOR,RUBY PAINTS,VILAYANCHATHANNUR, THENKURISSI-I VILLAGE,VILAYANNUR POST, ALATHUR TALUK,PALAKKAD DISTRICT.RESISIDING AT KUNNUPARAMBU HOUSE,VILAYANCHATHANNUR,THENKURISSI-I VILLAGE,VILAYANNUR POST,ALATHUR TALUK,PALAKKAD DT. BY ADV. SRI.SAJAN VARGHEESE K. SRI.LIJU. M.P RESPONDENTS: ------------------------ 1. THE SALES TAX OFFICER, ALATHUR TALUK, PALAKKAD DISTRICT. 2. THE THAHASILDAR, ALATHUR TALUK, PALAKKAD DISTRICT. 3. THE VILLAGE OFFICER, THENKURISSI-I VILLAGE, ALATHUR TALUK, PALAKKAD DISTRICT. ADDL. 4. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. (ADDL. 4TH RESPONDENT IS IMPLEADED AS PER ORDER IN IA. NO.6797/08 DATED 16.6.2008) BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN W.P.(C). NO. 13367/08 PETITIONER'S EXHIBITS: EXT.P1TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED TO RUBY PAINTS. EXT.P2TRUE COPY OF THE GOVERNMENT CIRCULAR DATED 25.10.1990. EXT.P3TRUE COPY OF THE PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31.3.1991. EXT.P4TRUE COPY OF THE MONTHLY RETURN SUBMITTED FOR THE MONTH OF JULY, 1992. EXT.P5TRUE COPY OF THE MONTHLY TURN OVER SUBMITTED FOR THE YEAR JANUARY, 1993. EXT.P6TRUE COPY OF THE COMMUNICATION DATED 20.3.1995 ISSUED BY THE KERALA FINANCIAL CORPORATION. EXT.P7TRUE COPY OF THE NOTICE DATED 15.3.2008. EXT.P8TRUE COPY OF THE MEMORANDUM OF APPEAL SUBMITTED BEFORE THE ADDITIONAL RESPONDENT NO.4 IN THE ABOVE CASE IN RESPECT OF THE YEAR 1990 - 1991. EXT.P9TRUE COPY OF THE MEMORANDUM OF APPEAL SUBMITTED BEFORE THE ADDITIONAL RESPONDENT NO.4 IN THE ABOVE CASE IN RESPECT OF THE YEAR 1991 - 1992. EXT.P10 TRUE COPY OF THE MEMORANDUM OF APPEAL SUBMITTED BEFORE THE ADDITIONAL RESPONSDENT NO.4 IN THE ABOVE CASE IN RESPECT OF THE YEAR 1992 - 1993. RESPONDENTS' EXHIBITS: EXT.R1(A) TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1990 - 91. EXT.R1(B) TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1991 - 92. EXT.R1(C) TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1992 - 93. // TRUE COPY// PS TO JUDGE K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 13367 OF 2008 N -------------------------------------- Dated this the16th June , 2008 JUDGMENT Petitioner has approached this Court challenging Ext.P7 and seeking a direction declaring that the petitioner is not liable to pay sales tax. According to the petitioner, petitioner is a registered Small Scale Industrial Unit under Ext.P1 dated 5.7.1990. Ext.P2 is a Circular granting exemption to Small Scale Industrial Units. It is pointed out that the Kerala Financial Corporation notionally took over the Unit on 7.3.1995. According to petitioner, the proceedings as Ext.P7 is illegal. It is the case of the petitioner that the petitioner's SSI Unit is covered by Ext.P2 and there is no liability to pay any tax, as there is exemption from payment of sales tax etc. A Counter Affidavit has been filed on behalf of the first respondent, Sales Tax Officer. Therein, the first respondent has produced Exts.R1 (a), R1(b) and R1(c) assessment orders, assessing the petitioner under the KGST Act for the assessment years 1990 - 1991, 1991 WPC. 13367/08 N 2 - 1992 and 1992 - 1993 respectively. Petitioner preferred Appeals against the assessment orders vide Exts.P8 to P10 before the additional fourth respondent. It is also submitted that the petitioner has filed moved applications seeking stay of recovery. I heard the learned Government Pleader also, who points out that the petitioner did not care to appear and the orders speak for themselves and, therefore, in the orders, there is nothing illegal. Having heard the parties, the Writ Petition is disposed of as follows: There will be a direction to the additional fourth respondent to consider and take a decision on the applications seeking stay of the assessment orders in question in accordance with law within a period of three weeks from the date of receipt of a copy of this Judgment. Recovery proceedings initiated against the petitioner pursuant to Ext.P7 will be kept in abeyance till a decision is taken by the additional fourth respondent as aforesaid. WPC. 13367/08 N 3 Petitioner will produce a copy of this Judgment before the additional fourth respondent as soon as it is made available to him. K. M. JOSEPH, JUDGE kbk.