IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN MONDAY, THE 18TH JULY 2011 / 27TH ASHADHA 1933 WA.No. 988 of 2011() -------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.37888/2010 Dated 28/02/2011 .................... APPELLANT/PETITIONER: -------------- M/S.ZENITH COMPUTERS , M.G.ROAD, ERNAKULAM, REPRESENTED BY ITS AUTHORISED SIGNATORY T.N.SHAJI. BY ADV. SRI.ANIL D. NAIR SMT.NIVEDITA A.KAMATH RESPONDENTS/RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER -1 DEPARTMENT OF COMMERCIAL TAXES IV CIRCLE, ERNAKULAM,COCHIN-682 018. 2. THE STATE OF KERALA REPRESENTED BY ITS FINANCE SECRETARY SECRETARIAT,THIRUVANANTHAPURAM PIN 695 001. GOVERNMENT PLEADER, SRI.MOHAMED RAFEEQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 18/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. ------------------------------ W.A.No.988 OF 2011 ------------------------------ Dated this the 18th day of July, 2011 J U D G M E N T ~~~~~~~~~~~ C.N.Ramachandran Nair, J. The appeal is filed against the judgment of the learned Single Judge giving an opportunity to the appellant to participate in the assessment process once again on condition of payment of Rs.15 lakhs provisionally towards tax demanded. 2. We have heard the learned counsel for the appellant and the learned Government Pleader for respondent. Exparte assessments are challenged in the Writ Petition. The learned Single Judge, after finding force in the contention of the appellant that opportunity was not given to participate in the assessment, gave one more chance on condition of appellant securing at least Rs.15 lakhs towards tax liability in the event the demand is ultimately sustained. The appellant's case is that assessment notice was served on the practitioner who is not authorised to represent the company in the assessment. W.A.No.988/2011 2 However, it is seen in R1(b) that appellant received the notice issued for appearance on 29.12.2005. The appellant has no explanation for the non-appearance on that day. 3. We do not want to interfere with the discretion exercised by the Single Judge. However, we extend further ten days time to make payment and participate in the assessment. 4. Writ Appeal is disposed of as above. The assessing officer is directed to take up assessment after payment and make fresh assessment within one month thereafter. Issue copy today itself. (C.N.RAMACHANDRAN NAIR, JUDGE) (P.S.GOPINATHAN, JUDGE) ps