IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR FRIDAY, THE 9TH MARCH 2007 / 18TH PHALGUNA 1928 WP(C).No. 5033 of 2007(Y) ------------------------------------- PETITIONER: ------------------- M/S. CLASSIC SPICES PVT. LTD., CHERPULASSERY ROAD, OTTAPPALAM, PALAKKAD DISTRICT, REPRESENTED BY E.P.RAJKUMAR, MANAGING DIRECTOR. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT: ---------------------- COMMERCIAL TAX OFFICER, OTTPPALAM, PALAKKAD DISTRICT. BY SR.GOVT.PLEADER SRI. MOHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09/03/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC.NO.5033/2007 Y APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER FOR 99-00 ISSUED BY RESPONDENT DTD. 02/08/2004. EXT.P2: COPY OF THE ASSESSMENT ORDER FOR 00-01 ISSUED BY RESPONDENT DTD. 22/03/2006. EXT.P3: COPY OF THE ORDER IN STA 5101/05 ISSUED BY DEPUTY COMMISSIONER ERNAKULAM DTD. 17/05/2006. EXT.P4: COPY OF ORDER IN STA 979/06 ISSUED BY DEPUTY COMMISSIONER ERNAKULAM DTD. 22/06/2006. EXT.P5: COPY OF THE STATEMENT SUBMITTED BY THE PETITIONER FOR 99-00 DTD. NIL. EXT.P6: COPY OF THE STATEMENT SUBMITTED BY THE PETITIONER FOR 2000-01 DTD. NIL. EXT.P7: COPY OF THE LETTER SUBMITTED BEFORE THE RESPONDENT BY THE PETITIONER DTD. 28/07/2006. EXT.P8; COPY OF THE LETTER SUBMITTED BEFORE THE RESPONDENT BY THE PETITIONER DTD. 03/08/2006. /TRUE COPY/ KSS K.BALAKRISHNAN NAIR, J. ----------------------------------------- W.P.(C) NO. 5033 OF 2007-Y ----------------------------------------- JUDGMENT The petitioner has approached this Court, seeking the following reliefs: “(i) To direct respondent to pass revised assessment orders in the light of Exts.P3 and P4 appellate orders for the years 1999-00 and 2000-01 and to effect refund with interest as provided under the provisions of the KGST Act by the issue of a writ of mandamus or such other writ or order or direction.” The learned Government Pleader, upon instructions, submitted that revised assessment orders have already been passed for the above said years. This submission is recorded and the Writ Petition is closed. 9th March, 2007. K.BALAKRISHNAN NAIR, JUDGE. Nm/