IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 4043 of 2007(F)
1. M.SHAHUL HAMEED, POPULAR METAL STORE,
... Petitioner
Vs
1. SALES TAX OFFICER, IIND CIRCLE,
... Respondent
2. APPELLATE ASSISTANT COMMISSIONER,
3. DISTRICT COLLECTOR, PALAKKAD.
4. DISTRICT COLLECTOR, COIMBATORE.
For Petitioner :SRI.N.MURALEEDHARAN NAIR
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :16/07/2010
O R D E R
P.R. RAMACHANDRA MENON J.
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W.P. (C) No. 4043 of 2007
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Dated, this the 16th day of July, 2010
JUDGMENT
When the matter came up for consideration on 14.2.2007, the
following interim order was passed.
Admit. Issue notice.
If the revenue recovery proceedings are initiated against the
petitioner, based on the original assessment order for the year
1996-97, the same cannot be continued in view of Ext.P3
appellate order. If the recovery is made, after passing the
revised assessment order, then, there is nothing illegal with
that. The first respondent is directed to inform the fourth
respondent with copy to the petitioner as to whether the
recovery proceedings should be continued or not, in the light
of the above observation. This, the first respondent shall do
immediately on production of a copy of this order. If the
proceedings are initiated based on the pre-revised demand,
the first respondent shall intimate the fourth respondent to
stop further proceedings in the matter.
2. The learned counsel for the petitioner submits that, in the light
of the above interim order, no further orders are necessary and the
same can be made absolute.
W.P. (C) No. 4043 of 2007
: 2 :
3. After hearing both the sides, the Writ Petition is disposed of
making the interim order absolute.
P. R. RAMACHANDRA MENON, JUDGE
kmd