IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 5TH JULY 2011 / 14TH ASHADHA 1933 WP(C).No. 9882 of 2010(I) ---------------------- PETITIONER : --------------------- LAKSHMIDEVI P., FLAT NO.G 6, D.D.NEST, KALOOR, KOCHI-18. BY ADVS. SRI.C.K.THANU PILLAI SRI.K.P.JOY RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, SECOND CIRCLE, THRIPUNITHURA, KOCHI. 2. THE DEPUTY TAHSILDAR (RR), KANAYANNUR TALUK, KOCHI. R1 & R2 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/07/2011, ALONG WITH WPC NO. 9892 OF 2010 & WPC NO. 24916 OF 2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 9882 of 2010(I) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF NOTICE NO. E2-62/09-10/ST DATED 15-10-2009 ISSUED BY THE 2ND RESPONDENT. EXT.P2 : COPY OF NOTICE NO. E2-133/09-10 (RRC B3-2009/64842/7 DATED 20-01-2010) ISSUED BY THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS : EXT.R1(a) : COPY OF THE ASSESSMENT ORDER SERVED BY AFFIXTURE. EXT.R1(b) : COPY OF THE DEMAND NOTICE SERVED THROUGH AFFIXTURE. EXT.R1(c) : COPY OF THE DEMAND NOTICE FOR PENAL INTEREST SERVED BY AFFIXTURE. RESPONDENT'S ANNEXURES : ANNEXURE.R1(a) : COPY OF THE COVER SHOWING THE SERVICE OF NOTICE. ANNEXURE.R1(b) : COPY OF THE COVER. ANNEXURE.R1(c) : COPY OF THE COVER SHOWING THE SERVICE OF DEMAND NOTICE. ANNEXURE.R1(d) : COPY OF THE LETTER DATED 03.04.2010 DIRECTING PETITIONER TO PRODUCE STAMP PAPERS. ANNEXURE.R1(e) : COPY OF THE POSTAL ACKNOWLEDGEMENT CARD SIGNED BY THE PETITIONER. //TRUE COPY// P.S. TO JUDGE Mn S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) Nos. 9882, 9892 & 24916 of 2010 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 5th day of July, 2011. J U D G M E N T The petitioners in these three writ petitions challenge the revenue recovery proceedings initiated against them for recovery of tax assessed on them without serving copies of the assessment orders and demand notices. The contention of the respondents is that the assessment orders and demand notices were served by affixure. This is disputed by the learned counsel for the petitioners. 2. I am not inclined to go into the controversy at present insofar as the petitioners now want only authenticated copies of the assessment orders and demand notices so that the petitioners can take the matter in appeal before the appellate authority. In the above circumstances, these writ petitions are disposed of with the following directions: The assessing officer is directed to serve authenticated copies of the assessment orders and the demand notices under challenge in these writ petitions to the petitioners, after obtaining proper acknowledgment. This is without prejudice to the contention of the assessing officer that the orders were actually served on the petitioners earlier, the correctness of which is left open to be decided in appropriate proceedings. The same shall be supplied to the petitioners within two weeks. Sd/- S. Siri Jagan, Judge. Tds/