T.OOMMEN PANICKER Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner challenges Ext.P16, the revenue recovery proceedings initiated by the 6th respondent. The revenue recovery proceedings had been initiated on three counts. One is the sales tax dues due to the 1st respondent as per Exts.P4 to P7 assessment orders. The second is dues payable to respondents 2 and 3 in respect of quantification of damages for the breach of contract alleged as per Exts.P8 and P10. The other demand is the royalty payable for granite quarrying. The total demand is Rs.2,57,49,040/-.

(2.) THIS Court, while admitting the writ petition, had granted an interim stay and it remains in force.

(3.) THE main purpose of the remand and fresh consideration was to enable the petitioner to produce evidence for the department materials supplied. According to the petitioner, after the remand, the assessing authority issued notice for hearing. The petitioner submitted an application seeking adjournment stating that they intend to file an appeal before the High Court under Section 40 of the Kerala General Sales Tax Act. The petitioner preferred appeals on 26/03/2003. The appeal was admitted on 28/03/2003. An interim stay was granted staying further proceedings pursuant to the order passed by the Commissioner of Commercial Taxes by this court on the same day. Ext.P2 is the said interim order. The appeal was disposed of by judgment dated 26/07/2007 dismissing the appeals, however, granting liberty to the assesse to take up all contentions that are available to him and to produce all documents that are necessary to substantiate his case before the assessing authority.