IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 30TH NOVEMBER 2011 / 9TH AGRAHAYANA 1933 WP(C).No. 30032 of 2011(D) ----------------------------------- PETITIONER : - ----------------------- EDANADU DEVELOPMENT CHARITABLE SOCIETY REP BY ITS SECRETARY OMANA A.NAIR, KOTHALA PO, KOTTAYAM DISTRICT. BY ADV. SRI.R.RAGHUNANDANA MENON RESPONDENTS : - -------------------------- 1. STATE OF KERALA REPRESENTED BY THE DISTRICT COLLECTOR, KOTTAYAM, PIN 686 001. 2. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, KOTTAYA, PIN - 686 001. 3. THE VILLAGE OFFICER, KOOROPADA VILLAGE, KOTTAYAM, PIN - 686 001. 4. THE ADDITIONAL SALES TAX OFFICER, IIND CIRCLE, O/o. SALES TAX OFFICE 2nd CIRCLE, KOTTAYAM, PIN - 686 001. BY GOVT. PLEADER SMT. SHOBA ANNAMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 30032 of 2011(D) APPENDIX PETITIONER'S EXHIBITS: EXT P1 : COPY OF JUDGMENT DATED 23.09.2011 IN WP (C) 5412 / 2010 OF HIGH COURT. EXT P2 : COPY OF APPLICATION DATED 13.10.2011. EXT P3 : COPY OF RECEIPT DATED 13.10.2011. EXT P4 : COPY OF REPLY DATED 08.11.2011. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.A. TO JUDGE DMR/- S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 30032 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 30th day of November, 2011. J U D G M E N T The petitioner is a society. Revenue recovery proceedings have been initiated against the petitioner for recovery of sales tax arrears for the period from 1988-89 onwards till 1997-98. The petitioner claims exemption in respect of the same. The petitioner earlier approached this Court by filing W.P(C) No. 5412 of 2010, in which I passed Ext.P1 judgment: “The petitioner has filed this writ petition alleging that even after the petitioner obtaining Exts. P8 and P9 exemption certificates regarding the eligibility of the petitioner for sales tax exemption, the petitioner is being proceeded against for recovery of the tax allegedly due. The petitioner therefore seeks the following reliefs: “i. issue a writ of mandamus or any other appropriate writ, order or direction to the 3rd respondent to drop Ext.P2 to P6 long pending coercive steps against the petitioner society for its sales tax arrears of 5th respondent, as envisaged under G.O.M.S.88/76/Bd dated 21.7.1976 and as per Kerala Govt. Taxes (B) Department issued a notification No. SRO 799/76 in exercise of the powers conferred by Section 1 of the KGST Act 1963. ii. A declaration to the effect that the petitioner society is not liable to pay entire sales tax arrears.” 2. The 5th respondent has filed a counter affidavit, wherein the stand taken is that assessment orders have already been passed in respect of the tax liability of the petitioner, which have not been challenged. Even if the petitioner has obtained certificates regarding eligibility for exemption, the petitioner's remedy lies in filing appeals against the assessment orders producing the certificates regarding tax exemption and claiming exemption, which the petitioner has not yet done. 3. I have heard both sides. 4. I am of opinion that the petitioner has to challenge the W.P(C) No. 30032 of 2011 -: 2 :- assessment orders producing certificates for exemption and seek setting aside of the assessment orders on that ground as long as the assessment orders stand, the petitioner cannot, merely by producing the certificates, seek stay of recovery proceedings in accordance with the assessment orders. Therefore, without prejudice to the right of the petitioner to challenge the assessment orders appropriately, this writ petition is dismissed. In order to enable the petitioner to file appeal and seek orders therein, I direct that the interim order granted by this Court would continue to be in force for a period of one month.” Thereafter, the petitioner applied for copies of assessment orders for the period from 1.4.1985 to 31.3.2001. Although the application was acknowledged by Exts. P3 and P4, the petitioner has been informed that the assessment orders could not be traced in the office of the 5th respondent. It is under the above circumstances the petitioner has filed this writ petition seeking the following reliefs: “i. Issue a writ of mandamus or any other appropriate writ, order or direction to the 1st respondent to drop coercive steps against the petitioner Society for its alleged sales tax arrears of the 4th respondent as envisaged under G.O.MS.88/76/I.D. dated 21.7.1976 as per Kerala Govt. Taxes (B) Department issued a notification No. S.R.O.799/6 in exercise of the powers conferred by Section 10 of the Kerala General Sales Tax Act 1963 and also as per Ext.P4. ii. A declaration to the effect that the petitioner society is not liable to pay any sales tax arrears.” The petitioner submits that the petitioner got copies of some assessment orders and the search for the balance are still going on. The petitioner seeks stay of recovery proceedings in order to enable the petitioner to file an appeal against the assessment orders. W.P(C) No. 30032 of 2011 -: 3 :- 2. The learned Government Pleader submits that assessment orders were served on the petitioner at the appropriate time and therefore after all these years, it is not just and reasonable to direct stay of recovery insofar as the petitioner has not chosen to challenge the orders at the appropriate time. 3. I find considerable merit in the contentions of the learned Government Pleader. At the same time, I am of opinion that the 4th respondent should trace out the files and issue certified copies of the assessment orders to the petitioner expeditiously. 4. Accordingly, this writ petition is disposed of with a direction to the 4th respondent to search out the files relating to the assessment of the petitioner for the periods in question and issue copies of the same as expeditiously as possible at any rate within 2 months from the date of receipt of a copy of this judgment. Sd/- S. Siri Jagan, Judge. Tds/