IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 10TH APRIL 2008 / 21ST CHAITHRA 1930 WP(C).No. 11828 of 2008(G) -------------------------- PETITIONER: ------------ M/S BARKATH TRADERS KANJIRAPALLY, KOTTAYAM DT REPRESENTED BY ITS PARTNER A.K. SAMEER. BY ADV. SRI.BOBBY JOHN SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: ------------- THE COMMERCIAL TAX OFFICER PONKUNNAM. BY G.P. SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 11828 of 2008 --------------------------------- Dated, this the 8th day of April, 2008 J U D G M E N T Petitioner's grievance is that inspite of specific directions by the appellate authority to make fresh assessment after verification of books of accounts, still assessment are passed without verification of books of accounts. It is stated that when accounts are called for, petitioner claimed to be sick, and did not produce books of accounts. I do not find any justification for petitioner asking for adjournment for production of books of accounts, even after one round of remand. In fact, petitioner's personsal appearance was not required for production of books of account for verification. However, I feel one more opportunity can be granted to the petitioner to produce books of accounts again for revision of assessment to the extent required, on condition that petitioner will remit 25% of the demand due under Ext.P4 within two weeks from now. After payment, petitioner will approach the Assessing Officer with copy of this judgment, take posting date, produce books of accounts on the date given by the Assessing Officer. The Assessing Officer is directed to verify the books of accounts and complete the assessment within one month thereafter. I make it clear that there WP(C) No. 11828/2008 -2- is no need to issue any notice to the petitioner but petitioner will arrange to take notice from the Assessing Officer and will collect pre-assessment notice and file reply thereto and he will appear on the date of posting given by the respondent. Recovery proceeding will remain stayed for two weeks from today and if petitioner remits 25%, recovery of balance amount will remain stayed for six weeks. Thereafter, recovery of the balance amount will be based on fresh orders to be issued by the assessing authority in rectification of the revised orders now issued. Issue photocopy today itself. (C.N.RAMACHANDRAN NAIR, JUDGE) jg