IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 2ND JULY 2008 / 11TH ASHADHA 1930 WP(C).No. 19846 of 2007(K) -------------------------- PETITIONER: ------------------ V. SASIDHARAN, LEGAL HEIR OF F.FERNANDEZ, VARAGAMBADI ESTATE, SHOLAYAR P.O., AGALI, PALAKKAD DISTRICT. BY ADV. SRI.K.RAMESH RESPONDENTS: --------------------- 1. STATE OF KERALA, REPRESENTED BY THE DISTRICT COLLECTOR, PALAKKAD. 2. THE AGRICULTURAL INCOME TAX AND SALE TAX OFFICER, MANNARGHAT, PALAKKAD. 3. THE TAHSILDAR, MANNARGHAT, PALAKKAD. 4. VILLAGE OFFICER, SHOLAYAR, MANNARGHAT, PALAKKAD. 5. DEPUTY COMMISSIONER (APPEALS), THEVARA, KOCHI. BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN FOR R1 TO 5 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC. 19846/2007. APPENDIX PETITIONER'S EXTS: EXT. P1 : COPY OF THE PREASSESSMENT ORDER DATED 22.2.2000. EXT. P2 : COPY OF THE OBJECTION DATED 28.2.2000. EXT. P3 : COPY OF THE ORDER OF THE RESTORATION DATED 20.9.2000. EXT. P4 : COPY OF THE JUDGMENT DATED 6.9.2005. EXT. P5 : COPY OF THE ASSESSMENT ORDER FOR THE PERIOD 1995-96 DATED 6.3.2000. EXT. P6 : COPY OF THE APPEAL AND STAY PETITION FILED FOR THE PERIOD OF 1995-96 DATED 15.7.2006. EXT. P7 : COPY OF THE SALE NOTICE DATED 8.5.2007. EXT. P8 : TRUE COPY OF AUCTION NOTICE DATED 21.6.2007 ISSUED BY THE THIRD RESPONDENT. K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.19846 of 2007 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 2nd day of July, 2008 JUDGMENT Petitioner calls in question Exts. P5 and P7. Ext.P5 is an assessment made under the Kerala Agricultural Income Tax Act, 1991. A perusal of the order at the beginning would show that the assessment relates to the year 1995-1996. Briefly put the case of the petitioner is as follows: Petitioner claims to be the legal heir of one F.Fernandez. The total extent of the property shown in the assessment order is 60 acres. The assessment is made in respect of the income derived from 13.75 acres. It is the definite case of the petitioner that the said property was taken over by the Government treating it as forest land and it was restored as per Ext.P3. Ext.P3 is dated 23.9.2000. Therefore, it is the case of the petitioner that assessing the petitioner under the Agricultural Income Tax Act in respect of the property, which the petitioner was not in possession of is illegal. Petitioner has already preferred appeal before the Deputy Commissioner in respect of Ext.P5. Ext.P7 is a sale notice issued under the Revenue Recovery Act. Therein a demand is made in respect of a sum of Rs.5,71,919/-. The amount that is demanded in Ext.P5 is Rs.1,26,913/-. Learned counsel for the petitioner would contend that a perusal of Ext.P1 WPC. 19846/2007. 2 and internal page 3 would show that the officer has proceeded to complete the assessment for the assessment years 1991-1992 to 1999-2000 for 13.75 acres of coffee plantation and it is the case of the petitioner that the petitioner was under the impression that it relates to all those years. 2. Learned Government Pleader on the other hand would point out that Ext.P5 only relates to the assessment year 1995-1996 and while the petitioner has preferred appeal in respect of 1995-1996, no appeal has been preferred in respect of the other years. The assessment for the years other than 1995-1996 is neither produced before me nor are made available. It is for the petitioner to collect them and challenge the same. Already appeal is filed against Ext.P5. 3. I would think that the petitioner should be permitted to file appeals against the other assessment orders. Going by what is stated in Ext.P5 the assessment was completed for the assessment years 1991-1992 to 1999-2000 treating 13.75 as coffee plantation. I would think that this is a case where since the petitioner has already preferred appeal against Ext.P5, and that is a matter to be adjudicated before the appellate authority. As far as the other assessment orders are concerned it is for the petitioner to challenge them before the appellate authority. In the circumstances of this case, in order to facilitate the petitioner to approach the appellate authority, WPC. 19846/2007. 3 Ext.P7 will be kept in abeyance for a period of three months from today. The writ petition is disposed of as above. (K.M. JOSEPH, JUDGE) sb