IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN TUESDAY, THE 22ND JUNE 2010 / 1ST ASHADHA 1932 OP.No. 36058 of 2002(P) ----------------------- PETITIONER(S): --------------- PATHROSE, S/O. STEPHEN (MINOR, AGED 5 YEARS) REPRESENTED BY HIS GUARDIAN, NISHI @ BINDU M/O. PATHROSE, AGED 28 YEARS, KUTTIKKAT HOUSE, KOTTAYIL ROAD, PAZHANJI, THRISSUR DISTRICT. BY ADV. SMT.K.V.RESHMI RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM 2. DEPUTY TAHSILDAR (RR), TALUK OFFICE, WADAKKANCHERRY. 3. THE VILLAGE OFFICER, PAZHANJI VILLAGE, THALAPILLY TALUK. 4. THE ADDITIONAL SALES TAX OFFICER, KUNNAMKULAM. SPL.GOVERNMENT PLEADER FOR TAXES SRI.K.P.PRADEEP FOR R1 TO 4 THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 22/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON C.M.P.NO.6095/2002 & 353/2003 IN O.P.NO.36058/2002 DISMISSED. 22-6-2010 SD/- P.N.RAVINDRAN, JUDGE APPENDIX PETITIONER'S EXHIBITS: EXT.P1. TRUE COPY OF SALE DEED DATED 13.3.2000 EXT.P2. TRUE COPY OF NOTICE ISSUED UNDER SECTION 34 DATED 19-11- 2002 ISSUED BY THE 2ND RESPONDENT. EXT.P3. TRUE COPY OF NOTICE ISSUED UNDER SECTION 7 DATED 19.11.2002 BY THE 2ND RESPONDENT. / TRUE COPY / P.S. to JUDGE P.N.RAVINDRAN, J. ----------------------------------------- O.P.No.36058 of 2002 ----------------------------------------- Dated this the 22nd day of June, 2010 JUDGMENT Exts.P2 and P3 demand notices issued by the Deputy Tahsildar, Revenue Recovery, Wadakkancherry, under Sections 34 and 7 respectively of the Kerala Revenue Recovery Act, 1968 are under challenge in this writ petition. Learned Government Pleader, appearing for the respondents, submits that proceedings were initiated under the Kerala Revenue Recovery Act, 1968 to recover the sales-tax payable by the petitioner for the year 1998-99 and that the revenue recovery notices were withdrawan after the appellate authority modified the order of the assessing authority and the petitioner paid the amount of tax as assessed by the appellate authority. In such circumstances the writ petition is closed as infructuous recording the submission of the learned Government Pleader that Exts.P2 and P3 demand notices have been withdrawn on the petitioner making payment of the tax assessed for the year 1998-99 pursuant to the appellate order. P.N.RAVINDRAN, Judge. ahg. P.N.RAVINDRAN, J. --------------------------- O.P.No.36058 of 2002 ---------------------------- JUDGMENT 22nd June, 2010