The petitioner has approached this Court with the following prayers :
(i) To call for the records relating to Ext. P5, P7 and P8 and to quash the same so far as it impose liability and direct recovery from the petitioner.
(ii) To declare that petitioner is not liable to pay tax in respect of procurement of copra by the 5th respondent bank pursuant to announcement of support price for copra.
(iii) To issue a writ of mandamus or any other appropriate writ order or direction commanding the 2nd respondent to inquire into Ext. P9 objection and record a decision before proceeding to attach the property of the petitioner as required under law.
(iv) To pass such orders that are deemed fit and proper in the interest of justice.
(v) To pay cost of the petitioner.
2. A statement has been filed on behalf of the 4th respondent, paragraph 8 of which reads as follows :
“8. In accordance with the above facts and figures, the final assessment was completed vide Order No. A-
W.P.(C) No. 24779 of 2014 : 2 :
5567/2000-01 dated 20.12.2013 fixing a total and taxable turnover as under and the balance due amounting to Rs.14,10,950/- was recommended for revenue recovery RR 2014/2682/8 dated 21.05.2014 before the revenue authorities. The Irinjalakkuda Service Co-operative Bank 594 has filed appeal STA 14/2014 before the Deputy Commissioner (Appeals) Ernakulam and the Appellate Authority vide order dated 14.08.2014 has reduced the addition for probable omission and suppression and the assessment order was revised accordingly. The revised amount of Rs.7,43,780/- was intimated to the revenue authorities on 23.09.2014 and the bank has remitted entire amount before the revenue authorities on 23.09.2014.
3. The learned counsel for the petitioner submits that in view of the factual position that the entire liability has been cleared by the concerned Co-operative Bank, nothing further remains to be considered in this writ petition and that the matter could be closed. In the said circumstances, the writ petition is closed accordingly.
kmd Sd/-
P. R. RAMACHANDRA MENON, (JUDGE)