IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 6TH JULY 2011 / 15TH ASHADHA 1933 WP(C).No. 9375 of 2010(V) ------------------------------------- PETITIONER: ------------------- ANOOP VARGHESE,PROPRIETOR, AMPIYIN CAR SHOPPEE, ADOOR. BY ADVS. SRI.E.K.NANDAKUMAR, SRI.A.K.JAYASANKAR NAMBIAR, SRI.K.JOHN MATHAI, SRI.P.BENNY THOMAS, SRI.P.GOPINATH MENON, SRI. RAJA KANNAN. RESPONDENTS: ------------------------ 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMNET OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. 2. COMMERCIAL TAX OFFICER, ADOOR, 3. ASSISTANT COMMISSIONER(KVAT) SPECIAL CIRCLE, KOTTAYAM. 4. INSPECTING ASSISTANT COMMISSIONER, FAST TRACK, ADALATH TEAM, PATHANAMTHITTA. R1 TO R4 BY SR. GOVERNMENT PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.9375/2010-V: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE JUDGMENT IN WRIT PETITION (C).NO.25767/2009 DTD. 14/09/2009. EXT.P.2: COPY OF THE ORDER DTD. 19/01/2010 PASSED BY THE R.4. TO THE PETITIONER 2003-04. EXT.P.3: COPY OF THE ORDER DTD. 19/01/2010 PASSED BY THE R.4. TO THE PETITIONER FOR 2004-05. EXT.P.4: COPY OF THE LETTER DTD. 29/11/2009 SENT BY THE PETITIONER TO THE R.4. FOR 2003-04. EXT.P.5: COPY OF THE LETTER DTD. 29/11/2009 SENT BY THE PETITIONER TO THE R.4. FOR 2004-05. EXT.P.6: COPY OF THE STATEMENT FILED BY THE PETITIONER BEFORE THE R.4. FOR 2003-04. EXT.P.7: COPY OF THE STATEMENT FILED BY THE PETITIONER BEFORE THE R.4. FOR 2004-05. EXT.P.8: COPY OF THE LETTER DTD. 16/02/2009 ISSUED BY MALANKARA PLANTATIONS LTD. TO THE PETITIONER. EXT.P.9: COPY OF THE LETTER DTD. 17/02/2010 ISSUED BY THE R.3. TO THE PETITIONER. EXT.P.10: COPY OF THE PURCHASE BILL DTD. 01/12/2003 ISSUED BY MALANKARA PLANTATIONS LTD. TO THE PETITIONER. EXT.P.10.A: COPY OF THE PURCHASE BILL DTD. 09/12/2003 ISSUED BY MALANKARA PLANTATIONS LTD. TO THE PETITIONER. EXT.P.10.B: COPY OF THE PURCHASE BILL DTD. 15/01/2004 ISSUED BY MALANKARA PLANTATIONS LTD. TO THE PETITIONER. EXT.P.10.C: COPY OF THE PURCHASE BILL DTD. 07/03/2004 ISSUED BY MALANKARA PLANTATIONS LTD. TO THE PETITIONER. EXT.P.10.D: COPY OF THE PURCHASE BILL DTD. 10/03/2004 ISSUED BY MALANKARA PLANTATIONS LTD. TO THE PETITIONER. EXT.P.10.E: COPY OF THE PURCHASE BILL DTD. 14/05/2004 ISSUED BY MALANKARA PLANTATIONS LTD. TO THE PETITIONER. EXT.P.10.F: COPY OF THE PURCHASE BILL DTD. 14/05/2004 ISSUED BY MALANKARA PLANTATIONS LTD. TO THE PETITIONER. W.P.(C). NO.9375/2010-V: EXT.P.11: COPY OF THE PETITION DTD. 13/09/2010 FILED BY THE PETITIONER UNDER RIGHT TO INFORMATION ACT BEFORE THE C.T.O, PONKUNNAM. EXT.P.12: COPY OF THE REPLY DTD. 11/10/2010 ISSUED BY THE C.T.O, PONKUNNAM TO THE PETITIONER. EXT.P.13: COPY OF THE PETITION UNDER RIGHT TO INFORMATION ACT DTD. 13/09/2010 FILED BY THE PETITIONER BEFORE THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, MATTANCHERRY. EXT.P.14: COPY OF THE REPLY LETTER DTD. 15/10/2010 ISSUED BY THE ASST. COMMISSIONER SPECIAL CIRCLE, MATTANCHERRY TO THE PETITIONER. EXT.P.15: COPY OF THE PETITION DTD. 13/09/2010 FILED BY THE PETITIONER UNDER THE RTI ACT BEFORE THE C.T.O, 1ST CIRCLE, KOTTAYAM REGARDING THE ACCOUNTING OF TRANSACTIONS BY M/S. ST. MARY'S RUBBERS PVT. LTD. EXT.P.16: COPY OF THE PETITION DTD. 13/09/2010 FILED BY THE PETITIONER UNDER THE R.T.I ACT BEFORE THE C.T.O, 1ST CIRCLE, KOTTAYAM REGARDING THE ACCOUNTING OF TRANSACTIONS BY M/S. MALANKARA PLANTATIONS LTD. EXT.P.17: COPY OF THE REPLY DTD. 12/10/2010 ISSUED BY THE A.C. KOTTAYAM TO THE PETITIONER. EXT.P.18: COPY OF THE REPLY DTD. 14/10/2010 ISSUED BY THE A.C. KOTTAYAM TO THE PETITIONER. EXT.P.19: COPY OF THE REMINDER SENT BY THE PETITIONER TO THE ASST. COMMISSIONER, KOTTAYAM DTD. 16/11/2010. EXT.P.20: COPY OF THE REMINDER SENT BY THE PETITIONER TO THE ASST. COMMISSIONER, KOTTAYAM DTD. 16/11/2010. EXT.P.21: COPY OF THE REMINDER SENT BY THE PETITIONER TO THE ASST. COMMISSIONER, KOTTAYAM DTD. 29/12/2010. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE. Prv. S. SIRI JAGAN, J. ........................................... W.P.(C).NO.9375 OF 2010 ............................................. Dated this the 6th day of July, 2011. JUDGMENT The petitioner is challenging the assessment orders under the KGST Act for the assessment years 2003-04 and 2004-05. The petitioner’s grievance is that the petitioner’s case can be proved only by perusing the assessment records of the purchasers of rubber to whom the petitioner sold rubber, which is the subject matter of assessment. In spite of the request in that regard, the assessing authority has not cared to do so. Therefore he seeks quashing of the assessment orders and to direct the assessing officer to reconsider the matter after perusing the assessment records of the purchasers of rubber as a whole. 2. I have heard the learned Government Pleader also. I am of the opinion that these contentions can also be taken in the appeal to be filed against the assessment orders. Accordingly, this writ petition is dismissed without prejudice to the right of the petitioner to file an appeal against the W.P.(C).NO.9375 OF 2010 : 2 : assessment orders. However, if the petitioner makes a request before the appellate authority for calling for and perusing the assessment records of the purchasers, the same shall be considered in accordance with law. Since the petitioner has filed this writ petition within the limitation period prescribed for an appeal, I direct that if the petitioner files an appeal within one month, the same shall be considered as one filed within time. Sd/= S. SIRI JAGAN, JUDGE. /true copy/ P.S. to Judge. cl