IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE J.B.KOSHY & THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN FRIDAY, THE 6TH JUNE 2008 / 16TH JYAISHTA 1930 WA.No. 1133 of 2008() --------------------- AGAINST THE JUDGEMENT/ORDER IN OP.18411/1997 Dated 04/12/2007 .................... APPELLANT/PETITIONER ------------------------------------ DANESH KUMAR GUPTA, PROPRIETOR, M/S. JAYA MEDICALS, CALICUT. BY ADV. SRI.P.RAGHUNATH RESPONDENTS: ----------------------- 1. INSPG. ASSISTANT COMMISSIONER (INVESTIGATION BRANCH), OFFICE OF THE DEPUTY COMMISSIONER (INT.), BOARD OF REVENUE (TAXES), CALICUT. 2. SALES TAX OFFICER, III CIRCLE, CALICUT. 3. DEPUTY COMMISSIONER OF SALES TAX, CALICUT. 4. BOARD OF REVENUE (TAXES), TRIVANDRUM. BY GOVERNMENT PLEADER SRI.MOHAMMED REFIQUE THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 06/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.B.KOSHY & P.N.RAVINDRAN, JJ. -------------------------------------- W.A.No.1133 OF 2008 ------------------------------------- Dated 6th June, 2008 JUDGMENT Koshy,J . Appellant/petitioner is questioning the penalty proceedings which was finally confirmed by the Board of Revenue. The assessment proceedings were set aside and the matter is remanded. The only contention raised by the petitioner is that the questions whether penalty is payable and what is the quantum etc. has to be decided after assessment. Since the assessment proceedings were set aside, the impugned order is also set aside and we remand the matter for fresh consideration. The matter should be considered immediately after taking decision on assessment proceedings. The appeal is disposed of with the above directions. J.B.KOSHY JUDGE P.N.RAVINDRAN JUDGE tks