IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 6TH JULY 2011 / 15TH ASHADHA 1933 WP(C).No. 18136 of 2011(N) ---------------------------------------- PETITIONER(S): ------------------------- DEPARTMENT OF SACRED MUSIC AND COMMUNICATIONS, SCS CAMPUS,THIRUVALLA,REPRESENTED BY ITS DIRECTOR REV.JOHN MATHAI BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER,(FORMERLY SALES TAX OFFICER),THIRUVALLA-689 101. 2. THE SALES TAX APPELLATE TRIBUNAL, ADDL.BENCH,THIRUVANANTHAPURAM-695 001. 3. THE DEPUTY TAHSILDAR,REVENUE RECOVERY, TALUK OFFICE,THIRUVALLA-689 101. BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.18136/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ORDER DATED 04/04/2005 UNDER SECTION 19(1) KGST ACT FOR THE ASSESSMENT YEAR 1999-2000 P2 COPY OF THE ORDER DATED 04/04/2005 UNDER SECTION 19(1) KGST ACT FOR THE ASSESSMENT YEAR 2000-01. P3 COPY OF THE ORDER DATED 04/04/2005 UNDER SECTION 19(1) KGST ACT FOR THE ASSESSMENT YEAR 2001-02 P4 COPY OF THE ORDER OF THE ASSESSING AUTHORITY DATED 15/04/2005 FOR THE ASSESSMENT YEAR 1999-2000. P5 COPY OF THE ORDER OF THE ASSESSING AUTHORITY DATED 15/04/2005 FOR THE ASSESSMENT YEAR 2000-01 P6 COPY OF THE ORDER OF THE ASSESSING AUTHORITY DATED 15/04/2005 FOR THE ASSESSMENT YEAR 2001-02. P7 COPY OF THE ORDER OF THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES,KOLLAM DATED 16/03/2006. P8 COPY OF THE GROUNDS OF APPEAL FILED BY THE DEPARTMENT. P9 COPY OF THE CROSS-OBJECTION FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 1999-2000. P10 COPY OF THE CROSS-OBJECTION FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2000-01 P11 COPY OF THE CROSS-OBJECTION FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2001-02. P12 COPY OF THE ORDER OF THE KERALA STATE ELECTRICITY OMBUDSMAN DATED 06/11/2009 P13 COPY OF THE ORDER OF THE TRIBUNAL DATED 13/11/2009 P14 COPY OF THE RECTIFICATION APPLICATION FILED BY THE PETITIONER BEFORE THE TRIBUNAL DATED 04/02/2010 FOR THE ASSESSMENT YEAR 1999-2000. P15 COPY OF THE RECTIFICATION APPLICATION FILED BY THE PETITIONER BEFORE THE TRIBUNAL DATED 04/02/2010 FOR THE ASSESSMENT YEAR 2000-01 P16 COPY OF THE RECTIFICATION APPLICATION FILED BY THE PETITIONER BEFORE THE TRIBUNAL DATED 04/02/2010 FOR THE ASSESSMENT YEAR 2001-02. P17 COPY OF THE DETAILED ARGUMENT NOTE FILED BEFORE THE TRIBUNAL. P18 COPY OF THE ORDER DATED 22/10/2010 PASSED BY THE TRIBUNAL IN THE RECTIFICATION APPLICATION FILED BY THE PETITIONER. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ sts P.A.TO.JUDGE S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.18136 OF 2011 ---------------------------------------------- Dated this the 6th day of July, 2011 JUDGMENT Against Ext.P13 order of the Kerala Sales Tax Appellate Tribunal, Additional Bench, Thiruvananthapuram, the petitioner filed an application for rectification of an alleged error apparent on the face of the record. By Ext.P18 order, the Tribunal, after considering the contention of the petitioner, passed an elaborate order on merits finding that there is no error apparent on the face of the record, which needs to be rectified. The petitioner is challenging that order on the ground that an error apparent on the face of the record does exist. I am of opinion that when the Tribunal themselves have given reasons for the decision that there is no error apparent on the face of the record, the petitioner has to take appropriate steps to challenge the original order itself. Therefore, without prejudice to that right, this writ petition is dismissed. S. SIRI JAGAN, JUDGE acd