IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 18TH JANUARY 2011 / 28TH POUSHA 1932 WP(C).No. 1697 of 2011(J) ------------------------- PETITIONER(S): --------------- M/S.MARATT LIMITED, (FORMERLY MARATT RUBBER LIMITED), MAMPAD, NILAMBUR, MALAPPURAM DISTRICT REPRESENTED BY ITS CHAIRMAN & MANAGING DIRECTOR M.K.MARATTUKALAM, S/O.KUNCHERIA, AGED 60 YEARS. BY ADV. SRI.M.KRISHNAKUMAR SMT.PRABHA R.MENON RESPONDENT(S): --------------- 1. THE TAHSILDAR, NILAMBUR TALUK-679 329. 2. THE SUB COLLECTOR, ASSESSING AUTHORITY, (PLANTATION TAX), PERINTHALMANNA, MALAPPURAM-676505. 3. THE STATE OF KERALA, REPRESENTED BY THE TAXES SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. ADV. MR. V.K. SHAMSUDHEEN – GOVT.PLEADER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J. ----------------------------------- W.P.(C) No.1697 OF 2011 --------------------------------------- Dated this the 18th day of January, 2011 JUDGMENT The petitioner is challenging notices issued under the Kerala Plantation Tax Act in respect of assessment years 1989-1990 to 1998- 1999. According to the petitioner, no such proceedings can be initiated after more than twenty years. I am not inclined to entertain this writ petition since the petitioner is challenging only notices issued. Admittedly, the petitioner has already filed Ext.P6 objections to the same, enclosing therewith a judgment of this Court which according to the petitioner would support the contentions of the petitioner. Insofar as only notices have been issued, it is for the petitioner to pursue the objections filed against the same. Since until final orders are passed pursuant to the notices the petitioner cannot be stated to be aggrieved, I am not inclined to entertain this writ petition at this point of time. Accordingly, without prejudice to the right of the petitioner to pursue the objections filed before the first respondent, this writ petition is disposed of. S. SIRI JAGAN, JUDGE acd