IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 17TH JUNE 2008 / 27TH JYAISHTA 1930 WP(C).No. 17224 of 2008(A) --------------------------------------------------- PETITIONER: ------------------ R.SREEKUMAR, S/O LATE K.S.RAJASEKHARAN NAIR,AGED 46 YEARS, RESIDING AT AZHAKATH PUTHEN VEEDU, KILIKOLLOOR POST, KOLLAM PIN 691 004. BY ADV. SRI.K.P.RAMACHANDRAN SRI.C.S.MANILAL SRI.K.SABU RESPONDENTS: ----------------------- 1. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. 2. ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE, KOLLAM. 3. INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), KOLLAM. 4. SRI. K.M. NAZAR, S/O A.M. MUSTHAFA, AGED 51, KURUMPELIL HOUSE, PATTATHANAM,KOLLAM;. 5. SMT. BABY NAZIA, W/O K.M. NAZAR, AGED 44 YEARS, KURUMPELIL HOUSE, PATTATHANAM,KOLLAM. 6. SRI SHAFEEQ NAZAR,S/O K.M.NAZAR, AGED 21 YEARS, KURUMPELIL HOUSE, PATTATHANAM,KOLLAM. 7. SRI. ASHAR, KURUMBELIL HOUSE, POLAYATHODU, KOLLAM DISTRICT. 8. SRI. SUNNY VARGHESE, S/O LATE IMMANUEL GEORGE, PROPRIETOR NOVEL CASHEW INDUSTRIES, DEVINE VILLA, DEVINE NAGAR, KOTTARAKKARA, KOLLAM DISTRICT. R1 TOR3 BY GOVERNMENT PLEADER SHRI C. K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 17224 OF 2008 A -------------------------------------- Dated this the 17th June, 2008 JUDGMENT Petitioner challenges Exts.P11 and P13 assessment orders and Exts.P12 and P14 demand notices. Actually, Exts. P11 and P13 assessment orders were passed against the petitioner on the basis of the provisions of Section 26 of the Kerala Value Added Tax Act and under Rule 6 of the Central Sales Tax (Kerala) Rules respectively after issuing notice to the petitioner and considering his objections. According to petitioner, he is a Tax Consultant and an Accountant in Kollam and he was a part time Accountant for M/s. Southland Exports, Pattathanam which is the assessee in question. Going by the allegations which have been levelled against him and found against him, it was contended that it will not suffice to bring the case under Section 26 of the KVAT Act. I heard the learned Government Pleader also. I feel that this is a matter where the petitioner should be relegated to prefer Appeal against the assessment orders. WPC. 17224/08 A 2 Accordingly, if the petitioner prefers Appeals against the assessment orders in question within two weeks from today, the Appellate Authority will consider the Appeals and take a decision thereon in accordance with law, within a period of four months from the date of filing the Appeals. Till such time as a decision is taken as aforesaid, recovery proceedings initiated against the petitioner pursuant to Exts.P12 and P14 will be kept in abeyance. Petitioner will produce a copy of this Judgment before the Appellate Authority as soon as it is made available to him. Sd/= K. M. JOSEPH, JUDGE kbk. // True copy// PS to Judge