IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 11TH JULY 2011 / 20TH ASHADHA 1933 WP(C).No. 18657 of 2011(F) ---------------------------------------- PETITIONER(S): -------------------------- M/S.SAURASHTRA ROADWAYS, BANGALORE, MARKET ROAD, KOCHI-35, REPRESENTED BY ITS MANAGER, P.M.ASHRAF. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): -------------------------- 1. INTELLIGENCE OFFICER (IB), DEPARTMENT OF COMMERCIAL TAXES, IDUKKI AT THODUPUZHA.PIN-685 584 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), SALES TAX COMPLEX, ERNAKULAM. 3. COMMERCIAL TAX OFFICER, 1ST CIRCLE, ERNAKULAM.PIN-682013 R1 TO R3 BY SR GOVERNMENT PLEADER C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.18657/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE PENALTY ORDER PASSED BY THE 1ST RESPONDENT DATED 30/07/2010. P1(A) COPY OF THE PENALTY ORDER PASSED BY THE 1ST RESPONDENT DATED 30/07/2010. P2 COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT DATED 30/09/2010 P2(A) COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT DATED 30/09/2010. P3 COPY OF THE ASSESSMENT NOTICE ISSUED BY THE 3RD RESPONDENT DATED 19/02/2011. P3(A) COPY OF THE ASSESSMENT NOTICE ISSUED BY THE 3RD RESPONDENT DATED 19/02/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C)No. 18657 OF 2011 ------------------------------------------------- DATED THIS THE 11th DAY OF JULY, 2011 J U D G M E N T The petitioner a Transporting Agent, is aggrieved by Ext.P3 and P3 (a) notices under Section 24 of Kerala Value Added Tax Act, 2003. Penalty orders have already been passed which are under challenge in appeals. According to the petitioners the assessment proceedings have to be kept in abeyance till the appeals against the penalty orders are disposed of since the proposed assessment is based on the penalty orders pending in appeal. In so far as Exts.P3 and P3 (a) notices are only pre- assessment notices. I am not inclined to interfere at this juncture. Petitioner shall submit replies to the same and take up the matter before the appellate authority, if aggrieved by the assessment orders to be passed. Accordingly, this writ petition is dismissed. However, petitioner shall be given two weeks time to reply to Ext.P3 and P3 (a) notices. Sd/- S. SIRI JAGAN, JUDGE. AMG True copy P.A to Judge