IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 8TH JULY 2011 / 17TH ASHADHA 1933 WP(C).No. 10254 of 2011(F) --------------------------------------- PETITIONER(S): ------------------------- MR.BASKERAN.C, AGED 47 YEARS, S/O.KUNHAMBU, CHITTAMAL HOUSE, KAITHAKATDU, ORIMUKKU, CHERUVATHOOR VILLAGE, HOSDURG. BY ADV. SRI.T.B.SHAJIMON SRI.GOVINDU.P.RENUKADEVI RESPONDENT(S): --------------------------- 1. STATE OF KERALA, REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. 2. COMMERCIAL TAX OFFICER, HOSDURG, PIN-671 315. 3. SPECIAL DEPUTY TAHSILDAR, HOSDURG, KASARAGOD, PIN-671 315. R1 TO R3 BY GOVERNMENT PLEADER SRI.BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.10254/2011 APPENDIX PETITIONER'S EXHIBITS: P1 PHOTOSTAT COPY OF THE NOTICE TO THE PETITIONER P2 PHOTOSTAT COPY OF THE MEDICAL CERTIFICATES P3 PHOTOSTAT COPY OF THE RECOVERY NOTICE TO THE PETITIONER. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.10254 OF 2011 ---------------------------------------------- Dated this the 8th day of July, 2011 JUDGMENT The petitioner challenges Exts.P1 and P3, which are assessment orders under the Kerala Value Added Tax Act and revenue recovery proceedings respectively. This Court passed the following interim orders on 30.3.2011; “GP to get instructions. Meanwhile there will be an interim stay for two months against further steps of recovery pursuant to Ext.P3 notice subject to condition of the petitioner remitting 1/3 of the amount covered under that notice within a period of one month from today. Meanwhile, it is made clear that the petitioner will be at liberty to approach statutory Appellate Authority seeking relief against the assessment if any made”. on 6.6.2011, “Petitioner is directed to produce copy of appeal and to implead the appellate authority. Post after 2 weeks. Interim order is extended by one month, provided the petitioner had already complied with the condition.” and on 29.6.2011, “Petitioner seeks further time to produce copy of the appeal. Post after one week. Interim order is extended for a period of two weeks”. W.P.(C)No.10254/11 2 The petitioner submits that the amount directed to be paid has already been paid. If that be so, it is for the petitioner to file an appeal before the appropriate authority and pursue the same appropriately. Without prejudice to that right, this writ petition is dismissed. S. SIRI JAGAN, JUDGE acd W.P.(C)No.10254/11 3