IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 10TH NOVEMBER 2011 / 19TH KARTHIKA 1933 WP(C).No. 28653 of 2011(F) --------- -------------------------- PETITIONER(S): ---------------------- M/S.CARDAMOM MARKETING CORPORATION, VANDANMEDU, IDUKKI DISTRICT, REPRESENTED BY THE PARTNER, MATHEW SCARIA. BY ADV. SRI.C.K.THANU PILLAI RESPONDENT(S): ----------------------- 1. THE DEPUTY COMMISSIONER (APPEAL), COMMERCIAL TAXES, ERNAKULAM, KOCHI-15. 2. THE TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, NEDUMKANDOM, PIN-685 553. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, IDUKKI AT KATTAPPANA, PIN-685 508. BY GOVT. PLEADER SRI. MANOJ.P.KUNJACHAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: STU WP(C).No. 28653 of 2011(F) APPENDIX PETITIONER(S) EXHIBITS : EXHIBIT P1- TRUE COPY OF ORDER NO.22090085/04-05 DATED 27.3.2007 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P2- TRUE COPY OF ORDER NO.22095085/04-05 DATED 27.3.2007 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P3- TRUE COPY OF NOTICE NO.22090085/03-04/04-05 DATED 30.8.2006 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P4- TRUE COPY OF ORDER NO.22090085/03-04 DATED 19.2.2007 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P5- TRUE COPY OF ORDER NO.22095085/03-04 DATED 19.02.2007 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P6- TRUE COPY OF APPEAL MEMORANDUM IN FORM NO.30 DATED 29.5.2007 FILED BEFORE THE IST RESPONDENT. EXHIBIT P7- TRUE COPY OF THE STAY APPLICATION DATED 29.5.2007 FILED BEFORE THE IST RESPONDENT. EXHIBIT P8- TRUE COPY OF APPEAL MEMORANDUM IN FORM NO.30 DATED 29.5.2007 FILED BEFORE THE IST RESPONDENT. EXHIBIT P9- TRUE COPY OF THE STAY APPLICATION DATED 25.9.2007 FILED BEFORE THE IST RESPONDENT. EXHIBIT P10- TRUE COPY OF ORDER IN S.L.P.NO.14014/2007 DATED 20.8.2007 OF THE HONOURABLE SUPREME COURT. EXHIBIT P11- TRUE COPY OF NOTICE NO.N.DIS.STA.1345/07 DATED 25.6.2007 ISSUED BY THE IST RESPONDENT. EXHIBIT P12- TRUE COPY OF NOTICE NO.N.DIS.STA.1346/07 DATED 25.6.2007 ISSUED BY THE IST RESPONDENT. EXHIBIT P13- TRUE COPY OF LETTER DATED 10.9.2007 FILED BEFORE THE IST RESPONDENT WITH ACKNOWLEDGEMENT. EXHIBIT P14- TRUE COPY OF NOTICE NO.STA.1345 & 1346/07 DATED 21.5.2008 ISSUED BY THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOTTAYAM. EXHIBIT P15- TRUE COPY OF REPLY DATED 2.6.2008 SENT BY THE PETITIONER TO THE IST RESPONDENT. -2- EXHIBIT P16- TRUE COPY OF ORDER NO.STA.135/2007 AND 1346/2007 DATED 13.2.2009 ISSUED BY THE IST RESPONDENT. EXHIBIT P17- TRUE COPY OF LETTER DATED 29.9.2011 PRODUCING STAMP PAPER TO THE IST RESPONDENT WITH COPIES OF STAMP PAPER FOR STA.1345/2007. EXHIBIT P18- TRUE COPY OF LETTER DATED 29.9.2011 PRODUCING STAMP PAPER TO THE IST RESPONDENT WITH COPIES OF STAMP PAPER FOR STA.1346/2007. EXHIBIT P19- TRUE COPY OF NOTICES NOS.2182/2183/08 DATED 24.2.2009 ISSUED BY THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS : NIL //TRUE COPY// P.A TO JUDGE. STU S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.28653 of 2011 ---------------------------------------------- Dated this the 10th day of November, 2011 JUDGMENT The petitioner challenges Ext.P16 order passed by the 1st respondent appellate authority in appeals filed against Exts.P1 and P2 assessment orders on the ground that the petitioner has not paid the additional court fee payable. The petitioner's contention is that the question of validity of the provisions regarding payment of additional court fee is pending before the Supreme Court and that is why the petitioner did not pay the additional court fee. However, in view of the delay in disposal of the case pending before the Supreme Court, the petitioner paid the additional court fee under cover of Exts.P17 and P18 letters dated 29.9.2011. But, the petitioner was served with Ext.P16 order dated 13.2.2009 thereafter. It is under the above circumstances, the petitioner has filed this writ petition seeking the following reliefs: “(i) issue a writ of certiorari or any other appropriate writ, order or direction quashing Ext. P 16 order and directing restoration of appeals and W.P.(C)No.28653/11 2 applications to file and to dispose of it according to law. (ii) issue a writ of certiorari or any other appropriate writ, order or direction quashing Ext. P1 and P2 orders (iii) issue a writ of certiorari or any other appropriate writ, order or direction quashing Ext. P19 notice.” 2. In view of the fact that Ext.P16 is dated 13.2.2009 and the petitioner contends that the petitioner received the same only after the payment of additional court fee as per Exts.P17 and P18, I directed the learned Government Pleader as to when exactly Ext.P16 order was served on the petitioner. Today, the learned Government Pleader submits that the office of the 1st respondent does not have any definite information as to when exactly Ext.P16 order in appeals was despatched to the petitioner. 3. I have heard both sides. I am surprised that the 1st respondent's office does not have any records regarding to despatch of an order in appeal, which is a very serious situation. I am of opinion that the 1st respondent should take serious note of this fact and see that the situation does not recur. 4. In this case is concerned, the petitioner has not been informed about the disposal of the appeals prior to their W.P.(C)No.28653/11 3 payment of additional court fee. An order becomes an order only when it is communicated to the party. Before Ext.P16 order was communicated to the petitioner, the petitioner had already paid the additional court fee also. Therefore I am of opinion that the 1st respondent is liable to consider S.T.A.Nos.1345 & 1346/2007 afresh. 4. In the above circumstances, Ext.P16 order is quashed. The 1st respondent is directed to reconsider the said appeals in the light of the payment of additional court fee by the petitioner as per Exts.P17 and P18. Orders pursuant to the above direction shall be passed, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. The writ petition is disposed of as above. S. SIRI JAGAN, JUDGE acd W.P.(C)No.28653/11 4 W.P.(C)No.28653/11 5