IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 27TH JULY 2011 / 5TH SRAVANA 1933 WP(C).No. 19232 of 2011(D) -------------------------- PETITIONER(S): ---------------------- C.H.MUHAMMED MUSTHAFA, S/O.MOHAMMED, CHIRANGAN HOUSE, THENNALA.P.O., POOKKIPARAMBA, MALAPPURAM DISTRICT. BY ADV. SRI.R.RAMADAS RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX OFFICER, KOTTAKKAL, MALAPPURAM DISTRICT-676 503. 2. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), TIRURANGADI, MALAPPURAM DISTRICT, PIN-676 306. BY SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19232 of 2011(D) ------------------------------------- APPENDIX ----------------- PETITIONER'S EXHIBITS ------------------------------------ EXT.P1. COPY OF THE JUDGMENT DT. 18.10.2010 IN WPC NO.31754/2010 EXT.P2. COPY OF THE RVENUE RECOVERY NOTICE DT. 25.06.2011 ISSUED BY THE 2ND RESPONDENT. RESPNDENT'S EXHIBITS ------------------------------------ / TRUE COPY / P.A. TO JUDGE VK S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 19232 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 27th day of July, 2011. J U D G M E N T The petitioner is aggrieved by revenue recovery proceedings initiated by Ext. P2 notice allegedly for sales tax dues. The petitioner submits that the petitioner is unaware of any assessment and therefore the petitioner is not in a position even to challenge the assessment proceedings appropriately. He points out that the revenue recovery notice does not specify the period for which the amount is due. The petitioner therefore seeks the following reliefs: “a) call for the records of the case leading upto Ext. P2 and to quash the same by the issuance of a writ of certiorari or any other appropriate writ, order or direction. b) Issue a writ of mandamus or any other writ, order or direction, directing the 1st respondent to forthwith serve a copy of the assessment/penalty order and demand notice on the petitioner for the realization of which Ext. P2 revenue recovery proceedings have been initiated against him. c) Issue a writ of mandamus or any other writ, order or direction, directing the respondents to refrain from proceeding with Ext. P2 till the assessment/penalty order and demand notice is served on the petitioner and also for a further period of two weeks thereafter, so as to enable the petitioner to file appeal before the appellate authority.” 2. I directed the learned Government Pleader to get instructions. The learned Government Pleader submits that the revenue recovery relates to assessment for the year 2005-2006 and assessment orders have already been passed in respect of W.P(C) No. 19232 of 2011 -: 2 :- the same. The learned counsel for the petitioner submits that since the petitioner was not in station, the petitioner was not aware of the same. In the above circumstances, I dispose of this writ petition with the following directions: The petitioner shall apply for a certified copy of the assessment order for the year 2005-06 within one week from today. The 1st respondent shall issue a certified copy of the same within another week. In order to enable the petitioner to challenge the same in an appeal and seek appropriate interim orders, I direct that further proceedings pursuant to Ext. P2 shall be kept in abeyance for a period of one month. Sd/- S. Siri Jagan, Judge. Tds/