IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 12TH JULY 2011 / 21ST ASHADHA 1933 WP(C).No. 22807 of 2009(U) --------------------------------------- PETITIONER: ------------------- A.A.SALAM, PROPRIETOR, SOUTH KERALA CASHEW EXPORTS, KILIKOLLOOR, KOLLAM-4. BY ADVS. SRI.K.I.MAYANKUTTY MATHER, SRI.P.P.RAMACHANDRAN. RESPONDENTS: ------------------------ 1. ASSISTANT COMMISSIONER(KVAT), COMMERCIAL TAXES, SPECIAL CIRCLE OFFICE, KOLLAM. 2. K.M.ALTHAF, DEPUTY COMMISSIONER(INTELLIGENCE), COMMERCIAL TAXES DEPARTMENT, THIRUVANANTHAPURAM. R1 BY SR. GOVERNMENT PLEADER SRI. THULASIDAS, R2 BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.K.S.HARIHARAN NAIR. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.22807/2009-U: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE NOTICE ISSUED BY THE R.1. FOR ESCAPED ASSESSMENT DTD. 08/12/2006. EXT.P.1.A: COPY OF THE CONSEQUENTIAL ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2005-2006 UNDER THE VAT ACT DTD. 30/12/2006. EXT.P.2: COPY OF THE APPELLATE ORDER PASSED BY THE DEPUTY COMMISSIONER (APPEALS), KOLLAM DTD. 23/03/2007. EXT.P.3: COPY OF THE REVISED NOTICE ISSUED BY THE R.1. TO THE PETITIONER IN PURSUANCE OF EXT.P.2. DTD. 03/12/2007. EXT.P.4: COPY OF THE REPLY SUBMITTED BY THE PETITIONER BEFORE THE R.1. DTD. 06/02/2008. EXT.P.5: COPY OF THE REVISED NOTICE ISSUED BY THE R.1. DTD 10/07/2008. EXT.P.6: COPY OF THE REPLY FILED BY THE PETITIONER DTD 11/06/2009. EXT.P.7: COPY OF THE REVISED NOTICE ISSUED BY THE R.1. DTD. 06/07/2009. EXT.P.8: COPY OF THE PRIVATE COMPLAINT AGAINST THE PETITIONER AND TWO OTHERS BEFORE THE JUDICIAL FIRST CLASS MAGISTRATE COURT, THIRUVANANTHAPURAM DTD. 02/02/2008. RESPONDENTS' EXHIBIT: EXT.R1.A; COPY OF THE OBJECTION FILED BY THE PETITIONER DTD. 11/06/2009. EXT.R2.A: COPY OF THE LETTER NO.D.O.NO.A5-13969/07 DTD. 16/10/2007. //TRUE COPY// P.S. TO JUDGE. Prv. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 22807 of 2009 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 12th day of July, 2011. J U D G M E N T The petitioner is challenging Exts. P5 and P7 notices for assessment of escaped turnover. I am not inclined to interfere with pre-assessment notices. The learned counsel for the petitioner submits that the petitioner has already filed objections to the notices. Therefore, it is for the petitioner to convince the assessing authority regarding his contentions at the time of hearing pursuant to the notices. Without prejudice to that right, this writ petition is dismissed. Sd/- S. Siri Jagan, Judge. Tds/