IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER MONDAY, THE 11TH AUGUST 2008 / 20TH SRAVANA 1930 WA.No.1657 of 2008 ----------------------------------- AGAINST THE JUDGEMENT IN WPC.22629/2008 DATED 28/07/2008 .................... APPELLANT: PETITIONER: ------------------------------------- M/S.INDIAN OIL CORPORATION LTD., KERALA STATE OFFICE, PANAMPILLY NAGAR, ERNAKULAM, REPRESENTED BY ITS DEPUTY MANAGER (FINANCE), S. SHIBU BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS: RESPONDENTS: ----------------------------------------------- 1. ASSISTANT COMMISSIONER (ASSMT), DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE-II, ERNAKULAM 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES, ERNAKULAM 3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 4. INSPECTING ASST. COMMISSIONER OF COMMERCIAL TAXES, KAKKANAD, ERNAKULAM DISTRICT BY SPECIAL GOVERNMENT PLEADER (TAXES) SRI.VINOD CHANDRAN. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 11/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------- W.A.No.1657 of 2008 ------------------------------------------ Dated, this the 11th day of August, 2008 JUDGMENT H.L.Dattu, C.J. Questioning the correctness or otherwise of the orders passed by the first respondent authority in exercise of his powers under Section 45A of the Kerala General Sales Tax Act, 1963 ('the Act' for short), the petitioner had approached this Court in W.P.(C) No.22629 of 2008. 2. The learned Single Judge has disposed of the writ petition and in that has directed the petitioner to deposit 15% of the amount demanded by the respondents by way of penalty. 3. Aggrieved by the order so passed by the learned Single Judge, the petitioner is before us in this writ appeal. 4. When the matter had been posted before us for admission, we had directed Sri.Vinod Chandran, learned Special Government Advocate, to take notice of the writ appeal and also obtain appropriate instructions from the respondents. 5. On instructions, Sri.Vinod Chandran, learned Special Government Advocate, would submit, that, the Department would withdraw Ext.P4 order passed by the first respondent and then pass a fresh order in accordance with law, after affording an opportunity of hearing to the petitioner. W.A.No.1657 of 2008 2 6. In view of the submission made by the learned Government Advocate, it may not be necessary for us to go into the correctness or otherwise of the orders passed by the first respondent authority under Section 45A of the Act and the orders passed by the learned Single Judge in the writ petition dated 28th July, 2008. 7. Accordingly, we pass the following: ORDER i) Writ appeal is disposed of. ii) Since the respondents are withdrawing the orders passed by the Assistant Commissioner (Assmt.)-I, Special Circle-II, Ernakulam (Ext.P4), liberty is reserved to the first respondent to pass appropriate orders in accordance with law after affording an opportunity of hearing to the petitioner. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE vns/dk