IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 30TH SEPTEMBER 2008 / 8TH ASWINA 1930 WP(C).No. 28634 of 2008(H) -------------------------- PETITIONER(S): --------------- KOLDY PETROLEUM (INDIA) LTD., MOONGILMADA, VANNAMADA, PALAKKAD DISTRICT REPRESENTED BY ITS MANAGING DIRECTOR BY ADV. SRI.C.K.KARUNAKARAN RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF FINANCE, GOVERNMENT SECRETARIAT, THRUVANANTHAPURAM-695 001. 2. STATE LEVEL COMMITTEE FOR EXEMPTION OF SALES TAX, REPRESENTED BY DIRECTOR OF INDUSTRIES & COMMERCE AND MEMBER SECRETARY, THIRUVANANTHAPURAM. 3. DISTRICT COLLECTOR, PALAKKAD DISTRICT. 4. DEPUTY TAHSILDAR (RR), CHITTOOR, PALAKKAD. 5. GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, PALAKKAD. 6. SALES TAX OFFICER, CHITTOOR, PALAKKAD DISTRICT. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 28634 OF 2008 H ```````````````````````````````````````````````````` Dated this the 30th day of September, 2008 J U D G M E N T Case of the petitioner in brief is as follows. Petitioner is a small scale industry applied for sales tax exemption under the provisions of SRO.1729/1993 which was rejected by the 5th respondent. There was an appeal to the 2nd respondent which was allowed and the matter was remitted back to the 5th respondent which again rejected the application illegally. Petitioner preferred Ext.P1 appeal. The 3rd and 4th respondents issued recovery proceedings. It is the case of the petitioner that earlier also Ext.P6 judgment was passed restraining the respondents therein from taking any coercive action until the appeal is disposed of. 2. I heard learned counsel for petitioner and learned Government Pleader. Learned Government Pleader submits that appeal filed by the petitioner stands rejected by order dated 6.3.2006 and it was communicated on 28.3.2006. In WPC.28634/08 : 2 : the light of the said submission of respondent which I record, writ petition is disposed of without prejudice to the right of the petitioner if so advised to seek relief against the order rejecting the appeal. In order to facilitate the petitioner to challenge the order, recovery proceedings shall be kept in abeyance for two weeks from today. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE