IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 29TH OCTOBER 2008 / 7TH KARTHIKA 1930 WP(C).No. 31192 of 2008(L) -------------------------- PETITIONER(S): --------------- 1. THE BEST BUY, T.V. & HOME APPLIANCES, PUTHUSSERY BUILDINGS, KALOOR A PARTNERSHIP CONCERN REP. HEREIN BY ITS MANAGING PARTNER SUJARIA RANI, W/O.RAZIK, AGED 40 YEARS, RESIDING AT J.K.ROYAL APARTMENTS, KALOOR, KOCHI-17. 2. THE BEST BUY ELECTRONICS & APPLIANCES, RAVEL BUILDING, KARAMANA, THIRUVANANTHAPURAM A PARTNERSHIP CONCERN REP. HEREIN BY ITS MANAGING PARTNER SUJARIA RANI, W/O.RAZIK, AGED 40 YEARS, RESIDING AT J.K.ROYAL APARTMENTS, KALOOR, KOCHI-17 BY ADV. SRI.K.R.VINOD SRI.T.R.RENJITH RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, KVAT CIRCLE II, DEPARTMENT OF COMMERCIAL TAXES, KALAMASSERY, ERNAKULAM. 2. ASSISTANT COMMISSIONER (APPEALS) OFFICE OF THE ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 4. THE COMMERCIAL TAX OFFICER, KVAT CIRCLE II, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 5. DEPUTY TAHSILDAR (RR), KANAYANOOR TALUK, ERNAKULAM, COCHIN 11. 6. THE VILLAGE OFFICER, ERNAKULAM VILLAGE OFFICE, ERNAKULAM. 7. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, REVENUE DEPARTMENT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 31192 OF 2008 L ```````````````````````````````````````````````````` Dated this the 29th day of October, 2008 J U D G M E N T Petitioners are partnership firms. The 1st petitioner is a retail dealer in T.V. and home appliances in a rented premises at Kaloor. According to the petitioners, the 1st petitioner could not file returns from July 2006 to January 2007. There were ex-parte assessments and the 1st petitioner preferred appeals. The 1st petitioner approached this court and this court directed payment of Rs.12.5 lakhs and the appeals were directed to be considered. But, the 1st petitioner did not remit the amounts. Ext.P3 notice followed. Ext.P4 is a demand notice in respect of the 2nd petitioner. The 1st petitioner then filed a review petition in Ext.P2 judgment and Ext.P5 judgment followed by which the 1st petitioner was given time to pay Rs.12.5 lakhs. But, the 1st petitioner did not pay that amount also. Ext.P6 is a copy of the mahazar dated 19.9.2008 by which the shop room at Kaloor was closed. Ext.P7 is the audit assessment for the year 2006-07 and after giving credit of the payments made, a sum of Rs.1,11,141/- is WPC.31192/08 : 2 : demanded. Then, the 1st petitioner filed I.A. in the review petition and Ext.P10 order was passed. Therein, the learned single Judge, who decided Exts.P2 and P5, directed that in between there will be a direction to the respondents to withhold demands due under monthly assessments and permit the petitioner to continue the business. In the meanwhile, Ext.P11 is issued by which the goods are put up for sale on 5.11.2008. 2. I heard learned counsel for the petitioners and learned Government Pleader. It is pointed out by the learned counsel for the petitioners that after the filing of the writ petition, order has been passed on 28.10.08 by which the Assistant Commissioner requested the Tahsildar to keep the recovery proceedings for Rs.1,26,35,940/- in abeyance(Ext.P3). Then, what remains is that the demand under Ext.P4 relating to the assessment year 2006-07 in relation to the 2nd petitioner. An amount of Rs.4,25,401/- is seen demanded. According to the 1st petitioner, that relates to the shop room at Thiruvananthapuram and it relates to the 2nd petitioner. Learned counsel for petitioners also submits that the 2nd petitioner is going to challenge the assessment order relating WPC.31192/08 : 3 : to Ext.P4 demand and the shop room at Kaloor may be allowed to be open which is closed on 19.9.2008. 3. Having heard both parties, writ petition is disposed of as follows. If the petitioners pay Rs.80,000/-, the attachment of the shop room at Kaloor will be lifted provided also the petitioners will execute a bond for the balance amount demanded. Ext.P11 will not be enforced provided the petitioners comply with the aforesaid conditions. This will remain in force for a period of six weeks and it is for the petitioners to work out their remedies before the appellate authority in regard to the assessment year 2006-07. Sd/- (K.M.JOSEPH, JUDGE) aks