IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 21ST JULY 2011 / 30TH ASHADHA 1933 WP(C).No. 4117 of 2011(L) -------------------------------------- PETITIONER(S): ----------------------- M/S. PALATHUMPATTU SKY JEWLLLERY, CHENGANNUR, REPRESENTED BY ITS MANAGING PARTNER, NINAN JOHN. BY DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE BY ADV.SRI.K.M.FIROZ RESPONDENT(S): -------------------------- 1. THE ASSISTANT COMMISSIONER,(ASSESSMMENT) COMMERCIAL TAXES, SPECIAL CIRCLE, ALAPPUZHA.682 432 2. DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, KOLLAM.PIN-694 001 3. THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES, ALAPPUZHA.PIN-682 432 R1 TO R3 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.4117/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE PRE-ASSESSMENT NOTICE DATED 16/12/2010 FOR THE YEAR 2007-08. P2 COPY OF THE OBJECTION DATED 1/11/2011 SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. P3 COPY OF THE NOTICE OF POSTING THE PENALTY APPEAL DATED 4/2/2011. P4 COPY OF THE PENALTY ORDER DATED 18/2/2010. P5 COPY OF THE APPEAL PETITION DATED 25/3/2010 FILED BY BEFORE THE SECOND RESPONDENT. P6 COPY OF THE JUDGMENT DATED 11/10/2010 OF THIS HON'BLE COURT. P7 COPY OF THE ASSESSMENT ORDER ALONG WITH THE DEMAND NOTICE FOR THE YEAR 2007-08 DATED 29/1/2011(WRONGLY SHOWN AS 29/1/2010) ISSUED BY THE FIRST RESPONDENT. P8 COPY OF THE LETTER DATED 21/2/2011 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).No. 4117 of 2011 ================== Dated this the 21st day of July, 2011 J U D G M E N T The petitioner challenges a notice issued by the assessing authority under the Kerala Value Added Tax Act. The petitioner was assessed to tax. The petitioner's contention is that the assessment is on the basis of a penalty order, which has been taken in appeal. The petitioner now submits that in appeal, penalty order has been set aside and, therefore, the assessment itself will not stand. The petitioner also admits that pursuant to the impugned notice, an assessment order has been passed, which, according to the petitioner, is a pre-dated assessment order after this Court passed interim orders interdicting the assessing authority from passing orders. The petitioner has amended the writ petition incorporating a challenge against the assessment order also. I am of opinion that now that assessment order has been passed, the petitioner has to take up it in an appeal appropriately and challenge the same on the ground that the penalty order had been set aside. Without prejudice to that right, this writ petition is dismissed. If the petitioner files an appeal within two weeks, it shall be entertained as one filed within time. Interlocutory applications stand closed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge