IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 9TH DECEMBER 2008 / 18TH AGRAHAYANA 1930 WP(C).No. 27611 of 2008(K) --------------------------------------------- PETITIONER(S): ---------------------- R.SREEKUMAR, S/O.LATE K.S.RAJASEKHARAN NAIR, AGED 46 YEARS, RESIDING AT AZHAKATH PUTHEN VEEDU, KILIKOLLOOR POST, KOLLAM, PIN - 691 004. BY ADV. SRI.K.P.RAMACHANDRAN SRI.K.SABU RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT OF KERALA, TRIVANDRUM. 2. THE ASSISTANT COMMISSIONER-IV (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE, KOLLAM. 3. INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), KOLLAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 27611 OF 2008 K -------------------------------------- Dated this the 9th December, 2008 JUDGMENT Ext.P9 is the assessment order passed against the petitioner. Petitioner challenges the same. Petitioner had approached this Court earlier by filing W.P.(C). No.22277/08. The contention taken is that there was a direction by this Court in the said Judgment that the objections of the petitioner could be validly considered by the assessing authority. It is stated therein that such objections shall be specifically dealt with by the assessing authority while passing orders pursuant to the notices impugned in that Writ Petition. 2. It is noted that though the Judgment is dated 24.7.2008, the order came to be passed on 23.7.2008. In such circumstances, there may not be much merit in the challenge on the ground of violation of the direction in Ext.P1. 3. However, I would think that the petitioner is to be relegated to prefer an Appeal against Ext.P9 order. But, at the WPC.27611/08 K 2 same time, I would think that the recovery proceedings should be kept in abeyance till the disposal of the Appeal. Accordingly, the Writ Petition is disposed of as follows: If the petitioner prefers Appeal within two weeks from today against Ext.P9, the Appellate Authority will consider the same with reference to the merits of the matter and take a decision thereon in accordance with law, after affording an opportunity of hearing to the petitioner, within six months from the date of receipt of a copy of this Judgment. In the meantime, recovery proceedings pursuant to Ext.P9 will be kept in abeyance. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge