IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 16TH SEPTEMBER 2010 / 25TH BHADRA 1932 WP(C).No. 23064 of 2004(U) ---------------------------------------- PETITIONER(S): ----------------------- M.P. ALIAS, MEPPURATHUMALIL HOUSE, VENGOLA, PERUMBAVOOR, ERNAKULAM DISTRICT. BY ADV. SRI.BABU JOSEPH KURUVATHAZHA RESPONDENT(S): ------------------------ 1. THE SALES TAX OFFICER (WC & LT), MATTANCHERRY. 2. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, TALUK OFFICE, KUNNATHUNADU TALUK, PERUMBAVOOR. R1 & R2 BY GOVT. PLEADER MR.K.P. PRADEEP. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 23064/2004-U APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE PROCEEDING OF THE JOINT COMMISSIONER OF INCOME TAX, ALUVA DATED 28/06/2002. EXT.P2: COPY OF THE DEMAND NOTICE NO.DY-10400/04 DATED 24/07/2004 ISSUED BY THE 2ND RESPONDENT EXT.P3: COPY OF THE REPRESENTATION DATED 30/07/2004 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.S. TO JUDGE rs. P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P (C) No. 23064 OF 2004 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 16th day of September, 2010 JUDGMENT The petitioner is challenging the correctness and sustainability of Ext.P2 demand notice issued under the Kerala Revenue Recovery Act, mainly contending that, the petitioner was never served with any assessment order at any point of time. When the matter came up for consideration before this Court on 4.8.2004, it was admitted also granting an interim stay. Subsequently, as per interim order dated 5.11.04, the first respondent was directed to serve a copy of the assessment order to the petitioner for producing the same before the appropriate authority; simultaneously extending the interim order which was lastly extended on 20.12.2004 for a period of one month. As such, no interim stay is subsisting as on date. 2. The learned Government pleader appearing for the respondents submits that, the authorized representative of the petitioner had turned up before the first respondent, stating that, the petitioner would like to pursue further proceedings, by approaching the appellate authority under the Statute. Since, the basic prayer is to set aside Ext. P2 demand notice issued under the Kerala Revenue Recovery Act and further since the W.P. (C) No. 23064 of 2004 2 interim order passed by this Court on 5.11.04 ordering service of a copy of the assessment order to the petitioner takes care of the grievance of the petitioner, nothing further survives to be considered in this Writ Petition. Accordingly, the Writ Petition is closed without prejudice to the rights and liberties of the petitioner to pursue the proceedings if any, pending before the appropriate authorities. P. R. RAMACHANDRA MENON, JUDGE kmd