IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 6TH JUNE 2008 / 16TH JYAISHTA 1930 WP(C).No. 3006 of 2005(G) ------------------------- PETITIONER: ------------ ARISTO CHEMICALS AND AROMATICS PRIVATE LIMITED, DOOR NO.VII/95, PALACE ROAD, ALUVA, ERNAKULAM DISTRICT REPRESENTED BY ITS MANAGING DIRECTOR, MR.K.A.SAFEER. BY ADV. SRI.SHAJI CHIRAYATH SMT.JIJI M. VARKEY RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY THE LAND REVENUE COMMISSIONER, THIRUVANANTHAPURAM. 2. THE ADDITIONAL SALES TAX OFFICER-II, OFFICE OF THE SALES TAX OFFICER, ALUVA, ERNAKULAM DISTRICT. 3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), OFFICE OF THE SPECIAL TAHSILDAR, REVENUE RECOVERY, ALUVA, ERNAKULAM DISTRICT. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.3006 of 2005 .................................................................... Dated this the 6th day of June, 2008. JUDGMENT The petitioner is challenging Ext.P10 order whereunder the Assessing Officer has levied a penalty of Rs.10,000/- for non-production of book of accounts. Counsel submitted that accounts could not be produced because unit remained closed. Having regard to the contentions raised and since assessment is held up for the last several years, I give one more opportunity to the petitioner to produce books of accounts and to co-operate with the officer for assessment. If petitioner produces books of accounts for all the years upto-date for completion of assessment and co-operates for the assessment, then I feel petitioner can be exempted from payment of penalty. The W.P. is accordingly disposed of directing the petitioner to approach the second respondent and take dates for production of books of accounts. There will be direction to the second respondent to post all the pending assessments and complete all assessments upto-date, whether petitioner co- operates or not, within four months from now. I make it clear that there is no need to issue any notice to the petitioner as the petitioner can appear and take notice from second respondent for production of books of accounts as 2 well as for hearing. As and when assessments are made upto-date, there will be direction to the second respondent to recall the penalty order, if the petitioner has co-operated with the assessment by producing books of accounts. The petitioner will produce copy of this judgment for compliance. C.N.RAMACHANDRAN NAIR Judge pms