IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 29TH JANUARY 2009 / 9TH MAGHA 1930 WP(C).No. 35565 of 2008(H) -------------------------- PETITIONER(S): --------------------- C.S.SREEKUTTAN, SON AND LEGAL HEIR OF C.N.SREENIVASAN, THRIVENI SILKS & SAREES, KACHERIPADY, N.PARUR. BY ADV. SMT.S.K.DEVI RESPONDENT(S): ----------------------- 1. THE COMMERCIAL TAX OFFICER COMMERCIAL TAXES, N.PARUR. 2. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN. FOR R1 & 2 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 35565 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 29th day of January, 2009 JUDGMENT Petitioner challenges Ext.P1. Ext.P1 is an order by which the petitioner stands assessed for the year 2003-2004. Petitioner is the son of one late Sri.C.N.Sreenivasan, who was the assessee. 2. I heard learned counsel for the petitioner Smt. S.K.Devi and the learned Government Pleader. 3. Learned counsel for the petitioner would point out that Ext.P1 is passed without serving any notice to the petitioner. It is also contended that returns were actually filed, but in Ext.P1 it is stated that no returns were filed. The business as a whole was sold to the petitioner as early as on 24.5.2003 and petitioner applied for registration and it was granted. 4. A counter affidavit is filed, wherein the notices are produced. The case of the respondents is that notices were infact served on the petitioner and the petitioner has not responded. Petitioner has filed a reply affidavit. WPC.35565/2008. 2 In the above circumstances, the petitioner is relegated to prefer an appeal. It is also ordered that no further proceedings will be taken pursuant to Ext.P1 for a period of six weeks from today. The writ petition is disposed of as above. (K.M. JOSEPH, JUDGE) sb