IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 15TH SEPTEMBER 2010 / 24TH BHADRA 1932 WP(C).No. 533 of 2007(L) ----------------------------------- PETITIONER(S): ------------------------ STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVT. PLEADER MR.K.P. PRADEEP. RESPONDENT(S): ------------------------- BECHU AND COMPANY, EDIBLE OIL DEALER, BIG BAZAR, KOZHIKODE. BY ADV. SRI.R.RAMADAS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 533/2007-L APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ORDER OF THE ASSESSING AUTHORITY FOR AY 1998-1999. EXT.P2: COPY OF THE ORDER OF THE ASSESSING AUTHORITY FOR THE AY 1999-00. EXT.P3: COPY OF THE COMMON ORDER PASSED BY THE DEPUTY COMMISSIONER (APPEALS) KOZHIKODE. EXT.P4: COPY OF THE T.A. NO.1 OF 2003 FILED BEFORE THE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE. EXT.P5: COPY OF THE T.A. NO.2 OF 2003 FILED BEFORE THE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE. EXT.P6: COPY OF THE I.P. NO.4 OF 2003 FILED BEFORE THE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE. EXT.P7: COPY OF THE I.P.NO.5 OF 2003 FILED BEFORE THE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE. EXT.P8: COPY OF THE ORDER OF THE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE. EXT.P9: COPY OF THE JUDGMENT IN ST.REV.NO.38 OF 2005 OF THIS COURT. EXT.P10: COPY OF THE JUDGMENT IN ST.REV. NO.84 OF 2005 OF THIS COURT. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE rs. P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P (C) No. 533 OF 2007 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 15th day of September, 2010 JUDGMENT This Writ Petition has filed by the State challenging Ext. P8 order passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench, Kozhikode, whereby the application preferred by the petitioner to condone the delay in filing the common appeal in respect of the assessment years 1998 - '99 and 1999 - '00 was dismissed and as a natural consequence, the appeal as well. 2. The learned counsel appearing for the respondents submits that, in view of the subsequent turn of events, the matter has become infructuous, in so far as the Government, by virtue of the notification No. G.O.(P) No. 119/2007/ID dated 10.05.2007 published in the Kerala Gazette dated 14.05.2007 has granted exemption in respect of the tax payable under sub section (2) of Section 5 of the KGST Act, for the the period from 1st April, 1998 to 31st March, 2004. Since, the issue involved in this Writ Petition pertains to the of assessment years 1998 -'99 and 1999 - '00, nothing further requires to be considered and adjudicated in this Writ Petition. A copy of the relevant notification is also placed for perusal. 3. In the above circumstance, the factual position as above, brought W.P. (C) No. 533 of 2007 2 to the notice of this Court, is recorded and the Writ Petition is disposed of as no further orders are necessary. P. R. RAMACHANDRA MENON, JUDGE kmd