KOLDY PETROLEUM INDIA LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) PETITIONER challenges Exts. P5 and P10 and seeks a direction to pass fresh orders on Ext. P1 after considering all the grounds raised in Ext. P1 appeal. Further ancillary prayers are also raised.

(2.) CASE of the petitioner in brief is as follows. Petitioner is a small scale industry which applied for exemption from payment of sales tax under the provisions of S. R. 0. 1729/1993. The 5th respondent, namely, the General Manager, District Industries Centre, Palakkad, rejected the application. The petitioner preferred appeal to the 2nd respondent, State Level Committee for exemption of Sales Tax. The appeal was allowed and the matter was remitted back to the 5th respondent. The 5th respondent again rejected the application. Thereafter, the petitioner preferred Ext. P1 appeal which has been rejected by Ext. P10 by the 2nd respondent.

(3.) THE petitioner is a company incorporated under the Companies Act, 1956, forthe purpose of establishing, operating LPG bottling plants and sale of LPG cylinders and other functions. It is the case of the petitioner that hearing of Ext. P1 appeal was scheduled on 6. 3. 2006 and the petitioner was notified by Ext. P3. It is stated that the counsel was out of station and, therefore, the petitioner sought for an adjournment and the request was made through Ext. P4 letter. It is thereafter that the petitioner came to know about Ext. P10 order passed on Ext. P1 appeal after filing the Writ petition. A counter affidavit is filed to which a reply affidavit is filed.