IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 27TH JANUARY 2009 / 7TH MAGHA 1930 WP(C).No. 2555 of 2009(D) --------------------------------------------- PETITIONER(S): ---------------------- MOHAMMED ALI KUNNUMMAL, S/O.IBRAHAM HAJI, FAZILE MANZIL, VALVAKKAL, ELAMBACHI PO., MANAGING PARTNER OF ALIBRO ENTERPRISES, OLAVANA, THRIKKARIPUR. BY ADV. SRI.PRAVEEN K. JOY RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REP. BY ITS CHIEF SECRETARY, SECRETARIATE, THIRUVANANTHAPURAM/ 2. DEPUTY COMMSSIONER (A), SALES TAX DEPARTMENT,KOZHIKODE. 3. COMMERCIAL TAX OFFICER, HOASDURG. 4. SPECIAL DEPUTY TAHSILDAR(RR), HOSDURG. 5. VILLAGE OFFICER, SOUTH THRIKKARIPOPUR VILLAGE. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 2555 OF 2009 D -------------------------------------- Dated this the 27th January, 2009 JUDGMENT Ext.P7 is an assessment order. As correctly pointed out by the learned Government Pleader, it is appealable. Learned counsel for the petitioner points out that by Ext.P10 series, notices under Sections 34 and 7 of the Revenue Recovery Act were issued. I feel that the petitioner is to be relegated to prefer Appeal. Accordingly, the Writ Petition is disposed of as follows: Recovery Proceedings pursuant to Exts.P7 and P10 series will be kept in abeyance for a period of six weeks from today, subject to the condition that in respect of the movables sought to be attached pursuant to Ext.P10, it will be open to the Officer to prepare an inventory, but will permit the petitioner to retain possession of the movables, upon the petitioner executing a kaychit. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge