IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 7TH AUGUST 2008 / 16TH SRAVANA 1930 WP(C).No. 23025 of 2008(N) -------------------------- PETITIONER: ------------ V.H.NOORSALAM, M/S.NIBSON TRADERS AND CREPE MILLS, NATTAKOM.P.O, KOTTAYAM. BY ADV. SRI.T.M.ABDUL LATHEEF SRI.A.FEROS KHAN RESPONDENTS: ------------- 1. COMMERCIAL TAX OFFICER, SECOND CIRCLE, KOTTAYAM. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOTTAYAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 23025 OF 2008 N ```````````````````````````````````````````````````` Dated this the 7th day of August, 2008 J U D G M E N T Petitioner challenges Ext.P2. Ext.P2 is an order passed in appeal by the appellate authority. 2. I heard learned counsel for the petitioner and learned Government Pleader. Learned counsel for the petitioner contends that a perusal of Ext.P2 would show that there was no tax liability. It is pointed out by the learned counsel for the petitioner that though the transaction of purchase was not accounted by the mistake committed by an employee, the appellate authority himself found that the petitioner has produced copies of three Form-25 declarations and that the originals of Form-25 declarations are with the petitioner and the petitioner is ready to produce the same before the assessing authority and that if that be so, there is no tax effect in the unaccounted transactions. It is further stated that to cover up probable omission and suppression, 50% of the said amount(Rs.52,72,500/-) is to be added. 3. Learned Government Pleader submits that it is open to WPC.23025/08 : 2 : the petitioner to prefer appeal. In the facts, I relegate the petitioner to prefer appeal against Ext.P2. Proceedings against the petitioner will be kept in abeyance for a period of six weeks from today. This is to enable the petitioner to prefer appeal before the Appellate Tribunal. It is also directed that if the petitioner prefers appeal within fifteen days from the date of receipt of a copy of this judgment, the Appellate Tribunal will consider the same on merits. It is also open to the petitioner to seek interim relief in the appeal. Writ petition is disposed of as above. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE