IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 18853 of 2004(T)
1. SREEKRISHNA CHARITABLE SOCIETY
... Petitioner
Vs
1. STATE OF KERALA, REPRESENTED BY
... Respondent
2. ADDITIONAL SALES TAX OFFICER-1
3. DEPUTY TAHSILDAR (RR), KUNNATHUNADU,
For Petitioner :SRI.A.KUMAR
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :23/07/2009
O R D E R
C.N. RAMACHANDRAN NAIR, J.
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W.P.C. NO. 18853 OF 2004
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Dated this the 23rd day of July, 2009
JUDGMENT
W.P.C. is filed challenging Ext.P3 notification giving
retrospectivity to Ext.P2 notification for certain commodities and
making the notification effective prospectively only for some other
commodities. All what the petitioner produced is only a revenue
recovery notice proposing to recover arrears of tax under CST Act for
2002-03. Government Pleader submitted that the demand is only at 2%
applicable to Khadi and Village Industries Ltd., which the petitioner’s
unit is. I do not think it is possible for this Court to appreciate the
grievance of the petitioner without reference to assessment orders
which are not before Court. In fact assessments are still pending. In
the circumstances, I direct the second respondent to proceed with
assessment and complete the same within a period of three months
from now, if not already completed. If petitioner has any grievance
against assessment orders petitioner is free to challenge the same and if
required, to challenge the notification. Recovery proceedings should
be taken only after regular assessments are completed.
(C.N. RAMACHANDRAN NAIR)
kk Judge
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