IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 4TH SEPTEMBER 2008 / 13TH BHADRA 1930 WP(C).No. 26529 of 2008(G) -------------------------- PETITIONER: --------------- P.M. ELDHO, PALAKKATTUMALIYIL HOUSE, KEEZHILLAM.P.O, PERUMBAVOOR. BY ADV. DR.GEORGE ABRAHAM RESPONDENTS: ------------------ 1. THE VILLAGE OFFICER, RAYAMANGALAM VILLAGE, PERUMBAVOOR VIA. 2. THE DEPUTY TAHSILDR (RR), KUNNATHUNADU TALUK, PERUMBAVOOR. 3. THE DISTRICT COLLECTOR, ERNAKULAM. 4. THE COMMERCIAL TAX OFFICER, IIND CIRCLE, PERUMBAVOOR. 5. K.N. VASUDEVAN, S/O.NARAYANAN NAIR, SUDHI NIVAS, KEEZHILLAM.P.O, PERUMBAVOOR. 6. C.A. SATHEESH KUMAR, S/O.P.K. NANAPPAN NAIR, CHENNATH HOUSE, KEEZHILLAM.P.O, PERUMBAVOOR. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 26529 OF 2008 G ==================== Dated this the 4th day of September, 2008 J U D G M E N T Petitioner submits that though he had retired from a partnership form, he was proceeded against and was assessed under the KGST Act. The order was challenged before the Appellate Authority by filing Exts.P13 to P15. It is stated that while orders were awaited on Exts. P13 to P15, recovery proceedings initiated by Exts. P8 and P9 were continuing. It is with that grievance the writ petition was filed. Now the learned counsel for the petitioner has produced before me an order dated 29/8/2008, passed by the Appellate Assistant Commissioner, Commercial Taxes, Ernakulam partially allowing the appeals and directing reconsideration of the matter in the manner as directed. This order is Ext.P16, now produced along with IA No.11664/08. In view of Ext.P16 order disposing of Exts. P13 to P15, the revenue recovery proceedings at any rate cannot be continued. Therefore, the writ petition is disposed of quashing Exts. P8 and P9. The 4th respondent shall carry out the directions contained in Ext.P16 order with notice to the petitioner. ANTONY DOMINIC, JUDGE Rp