IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 27TH FEBRUARY 2009 / 8TH PHALGUNA 1930 WP(C).No. 4191 of 2009(Y) ------------------------- PETITIONER(S): ---------------------- REJI.S.BABU, EX-PROPRIETRIX, JAYABHARATHAM JEWELLERY, PUNALUR. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON RESPONDENT(S): ------------------------ 1. FAST TRACK ADALATH TEAM NO.V, PUNALUR, REPRESENTED BY COMMERCIAL TAX OFFICER, PUNALUR. 2. STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No. 4191 of 2009-Y ---------------------------------------------- Dated, this the 27th day of February, 2009 J U D G M E N T Exts.P1 and P2 are orders passed under Section 17D of the Kerala General Sales Tax Act. Petitioner relies on Ext.P3 circular dated 25.5.2008. 2. Heard Sri.Harisankar V.menon, learned counsel for the petitioner and learned Government Pleader. 3. Learned counsel for the petitioner would point out that under Section 17D the maximum addition that can be made to the turnover is only 5%. Clause (ii) of Ext.P3 provides that in case where tax evaded cannot be quantified, the assessment may be completed on an addition equal to 5% of the taxable turnover conceded by the dealer as per his returns or accounts, subject to tax effect of a minimum five thousand rupees and a maximum of one lakh rupees. WPC No.4191/2009 -2- 4. Learned Government Pleader points out that though Form 50 notice was given and also pre- assessment notice was issued the petitioner has not cared to turn up. In the circumstances, I need not exercise my jurisdiction under Article 226 of the Constitution. I relegate the petitioner to invoke the appellate remedy and he is granted a month's time to prefer appeals. If the petitioner prefers appeals against Exts.P1 and P2 orders within a period of one month from today, they will be entertained provided the petitioner pays the amounts required for maintaining the appeals. (K.M.JOSEPH) JUDGE. MS