IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 26TH AUGUST 2008 / 4TH BHADRA 1930 WP(C).No. 24962 of 2008(V) ---------------------------------------------- PETITIONER: ------------------ M/S.BHAGVATI BEVERAGES PVT.LTD, ANGAMALY, ERNAKULAM DISTRICT, REPRESENTED BY V.S.DEVARAJAN, MANAGER. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS: ----------------------- 1. SPECIAL TAHSILDAR(RR), TALUK OFFICE, ALUVA. 2. STATE OF KERALA, REPRESENTED BY SECETARY TO GOVERNMENT, TAXES DEPARTMENT, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 3. ASST.COMMISSIONER (ASSESSMENT-II) COMMERCIAL TAXES SPECIAL CIRCLE, MATTANCHERRY. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 24962 OF 2008 V -------------------------------------- Dated this the 26th August, 2008 JUDGMENT Petitioner has approached this Court essentially on the complaint that without passing an assessment order as required, recovery proceedings are taken against the petitioner. Learned Government Pleader got instructions and submits that actually assessment order has been passed on 2.11.2005. In such circumstances, it is for the petitioner to work out its remedies by approaching the Appellate Authority. Accordingly, the Writ Petition is disposed of directing that the recovery proceedings initiated against the petitioner will be kept in abeyance for a period of three weeks from today to enable the petitioner to approach the Appellate Authority. Sd/= K. M. JOSEPH, JUDGE kbk. //True Copy// PS to Judge