IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 4TH JANUARY 2008 / 14TH POUSHA 1929 OP. No. 3810 of 2003(C) ----------------------------- PETITIONER: ---------------- N.M. MANI, S/O. KURIAN, CHEMBARATHI HOUSE, THODUPUZHA EAST P.O., IDUKKI DISTRICT. BY ADV. SRI. BABU S. NAIR RESPONDENTS: ------------------ 1. THE TAHSILDAR (R.R.), THODUPUZHA, IDUKKI DISTRICT. 2. ADDITIONAL SALES TAX OFFICER-II, ALUVA, ERNAKULAM DISTRICT. BY GOVERNMENT PLEADER SRI. TEK CHAND. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 04/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP. No. 3810 of 2003(C) Order on C.M.P. No. 6710/2003 in O.P. No. 3810/2003 Dismissed. 04.01.2008 Sd/- KURIAN JOSEPH, JUDGE. A P P E N D I X PETITIONER'S EXHIBITS: EXT. P1 : COPY OF THE ASSESSMENT ORDER PASSED BY THE SECOND RESPONDENT DATED 20.03.1999. EXT. P2 : COPY OF THE DEMAND NOTICE NO. 529/99-2000 ISSUED BY THE FIRST RESPONDENT UNDER SECTION 7 OF THE REVENUE RECOVERY ACT DATED 01.09.1999. EXT. P3 : COPY OF THE NOTICE NO. B2-14144/1999 DATED 04.01.2003 ISSUED BY THE FIRST RESPONDENT. // True Copy // P.A. to Judge. smp KURIAN JOSEPH, J. --------------------------------------- O.P. No. 3810 OF 2003 --------------------------------------- Dated this the 4th day of January, 2008. J U D G M E N T Petitioner approached this Court aggrieved by the recovery steps initiated by the first respondent. Learned Government Pleader for Tax points out that the recovery is made pursuant to Exhibit P1 assessment order. If the petitioner is aggrieved by the assessment, the remedy open to him is to pursue an ordinary remedy of appeal. 2. In view of the pendency of the original petition, it is made clear that in the event of the petitioner filing an appeal within a period of two months from today against Exhibit P1, the same shall be treated to have been filed in time. The appellate authority shall dispose of the matter on merits with notice to the parties within a period of four months from the date of filing of the appeal. Therefore, without prejudice to the liberty to the petitioner to pursue his statutory remedy as above, this original petition is disposed of making it clear that further proceedings for recovery shall be deferred for a period of six months from today in order to enable the petitioner to workout the relief as above. KURIAN JOSEPH, JUDGE. smp KURIAN JOSEPH, J. O.P. NO. 3810 OF 2003 J U D G M E N T 04.01.2008