S. B. SINHA, J.

( 1 ) LEAVE granted. Appellant is a company registered under the Companies Act, 1956. It runs a distillery. It obtained a licence under the trade name of "normandy Breweries and distilleries" for manufacture of liquor under the Kerala Abkari Act (1 of 1077 ).

( 2 ) IT was registered as a dealer both under the Kerala General Sales Tax Act (the act) as also under the Central Sales Tax Act.

( 3 ) IT demised the factory in favour of one "eagle Distillery (P) Ltd. " (Lessee) by a Deed of Lease dated 1st December, 1984, wherefor requisite approval was granted by the Government of Kerala on or about 27th April, 1985.

( 4 ) THE Sales Tax Authorities were intimated thereabout by communications dated 4th May, 1985 and 30th May, 1985. The said letters read as under:-

"4th May, 1985 i am writing this letter to inform you that I have leased out the Distillery unit in cheemeni, Kasargod District to Eagle Distilleries Pvt. Ltd. , having their registered office at Bangalore, Karnataka, for a period of 5 years from 1st December, 1984. The specific reason we have not renewed the registration this year, is this. We have asked Eagle Distilleries to take a new registration in their name. I am enclosing herewith a copy of the lease deed for your reference. Kindly acknowledge receipt of the same. "

"30th May, 1985 further to our Regd. Ack. Due letter along with the copy of the lease deed which you have acknowledged on 7-5-1985. We wish to inform you that our distillery unit at Cheemeni known as "normandy Breweries and Distilleries", Cheemeni will not be in any way responsible for the tax due after the 1st December, 1984. For any tax dues after that date will have no claim over the assets and properties of Normandy breweries and Distilleries. As these Supplies have been made by the lessees and they have collected the payments and they have only lease right on the unit subject to the lease conditions. "

( 5 ) THE "lessee" applied for registration under the said Act. The process for registration, however, got delayed. It asked the appellant to allow it to use the old registration number. By communications of diverse dates the same was allowed. It is, however, stated that permission to use the registration number of the appellant had not been renewed after 31st December, 1985.

( 6 ) THE 'lessee', however, continued to file returns in its own name. It did not deposit the amount of sales tax collected by it. It furthermore appears that the requisite forms for carrying out inter trade-sale and intra trade sale, namely Forms 'c' and 'd', which at the request of the appellant had been supplied by the revenue, were continued to be used by the 'lessee'. A notice for recovery of Sales Tax for the assessment Years 1984-85, 1986-87 and 1987-88 was served upon the appellant.

( 7 ) APPELLANT filed a writ application questioning the legality and validity thereof. Before the High court, however, its liability in regard to the payment of tax for the year 1984-1985 by the appellant was not pressed.

( 8 ) BY a judgment and order dated 12th February, 1993, a learned single Judge of the said Court in view of the rival contentions raised therein by the appellant and the 'lessee', as regards their respective liability, opined that the question as to who is liable for payment of tax relating to those two Assessment Years, when admittedly the business was carried out by the 'lessee' under the deed of lease, is a question which would arise for consideration before the assessing authority, when the final assessment is to be carried out. It was directed :-

"12. I accordingly quash Exts. P13 and P17 and the proceedings for recovery which have culminated in those proceedings. The assessing authority namely the 4th respondent is directed to complete the final assessment under the Kerala General sales Tax Act, 1963; for the years 1986-87 and 1987-88 with notice to the first petitioner Company and to the 6th respondent. "

Pursuant to or in furtherance of the said direction,