High Court Kerala High Court

M.Shahul Hameed vs Sales Tax Officer on 16 July, 2010

Kerala High Court
M.Shahul Hameed vs Sales Tax Officer on 16 July, 2010
       

  

  

 
 
  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.
                      ~~~~~~~~~~~~~~~~~~~~~~~
                        W.P. (C) No. 4043 of 2007
                      ~~~~~~~~~~~~~~~~~~~~~~~
                   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