IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 22ND NOVEMBER 2011 / 1ST AGRAHAYANA 1933 WP(C).No. 31095 of 2011(J) --------------------------------------- PETITIONER(S): ------------------------- P.M.EMMANUEL, PROPRIETOR, M/S.EMSON POLYMERS, IV/677, CHITRAPUZHA ROAD, COCHIN PALACE POST, TRIPUNITHURA. BY ADV. SRI.M.V.BOSE SRI.VINOD MADHAVAN RESPONDENT(S): ---------------------------- THE ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, VAT SPECIAL CIRCLE III, COMMERCIAL TAX COMPLEX, ERNAKULAM - 682 015. BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.31095/2011 APPENDIX PETITIONER(S) EXHIBITS EXT.P-1 TRUE COPY OF NOTICE DATED 4.10.2011, FOR THE ASSESSMENT YEAR 2006-07. EXT.P-2 TRUE COPY OF NOTICE, DATED 4.10.2011, FOR THE ASSESSMENT YEAR 2007-08 EXT.P-3 TRUE COPY OF REPLY, DATED 14.10.2011, FOR THE ASSESSMENT YEAR 2006-07 EXT.P-4 TRUE COPY OF REPLY, DATED 14.10.2011, FOR THE ASSESSMENT YEAR 2007-08 EXT.P-5 TRUE COPY OF ORDER OF ASSESSMENT, DATED 17.10.2011, FOR THE ASSESSMENT YEAR 2006-07 EXT.P-6 TRUE COPY OF ORDER OF ASSESSMENT DATED 17.10.2011, FOR THE ASSESSMENT YEAR 2007-08 RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.31095 of 2011 ---------------------------------------------- Dated this the 22nd day of November, 2011 JUDGMENT The petitioner challenges Exts.P5 and P6 orders of assessment under the Central Sales Tax Act. The petitioner submits that the same are without jurisdiction, insofar as the petitioner has not been given an opportunity to correct the C-Forms produced by the petitioner appropriately. The petitioner, therefore, seeks quashing of the assessment orders and a direction to the assessing authority to give the petitioner an opportunity to re-submit the C-Forms, after correction. 2. I have heard the learned Government Pleader also. I am of opinion that acceptability of the C-Forms submitted by the petitioner is not a matter which would render the assessment orders without jurisdiction. If that be so, the petitioner's remedy lies in challenging the assessment orders in an appeal as provided under the Statute. Therefore, without prejudice to that right, this writ petition is dismissed. S. SIRI JAGAN, JUDGE acd