IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 27TH FEBRUARY 2009 / 8TH PHALGUNA 1930 WP(C).No. 6426 of 2009(W) ----------------------------------------------- PETITIONER(S): --------------------- 1. E.I. JOSE, EDATTUKARAN HOUSE, P.O. MALA, THRISSUR-680 732. 2. MRS. V.R. ROSA, EDATTUKARAN HOUSE, P.O. MALA, THRISSUR-680 732. 3. MRS. CELLINE JOSE, EDATTUKARAN HOUSE, P.O. MALA, THRISSUR - 680 732. 4. SALOMY ANTONY, CHERAPANATH HOUSE, ELINJIPARA PO, CHALAKUDY VIA. THRISSUR DISTRIC. 5. MERCY DEVASSY, CHEGNIMATTOM HOUSE, CHALAKUDY-680 307. BY ADVS. SRI.E.K.NANDAKUMAR, SHRI JAYASANKAR A.K., SHRI JOHN MATHAI K., SHRI BENNY P. THOMAS & SHRI ANIL D. NAIR. RESPONDENT(S): ------------------------- 1. SALES TAX OFFICER, COMMERCIAL TAXES, CHALAKUDY-680 307. 2. THE DEPUTY TAHSILDAR (RR), MUKUNDAPURAM TALUK, CIVIL STATION, IRINJALAKUDA - 680 125. 3. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 6426 OF 2009 W -------------------------------------- Dated this the 27th February, 2009 JUDGMENT Case of the petitioners, in brief, is as follows: Petitioners are erstwhile Partners of a Firm. Exts.P2 to P13 are recovery notices issued under the Revenue Recovery Act, to recover the amounts due on the basis of assessments which have been completed and the case is that it is without serving pre-assessment notices on the petitioners that the assessments have been completed. Petitioners have filed Ext.P14 seeking orders of assessment as also copies of the pre- assessment notices, and proof of service in regard to the same. The request in Ext.P14 is to keep the recovery proceedings in abeyance, in view of the non-service of the assessment proceedings. 2. I heard Shri Anil D. Nair, learned counsel appearing for the petitioners and also the learned Government Pleader. In the circumstances, the Writ Petition is disposed of as follows: WPC.6426/09 W 2 Learned Government Pleader points out that Ext.P14 cannot be treated as an application sufficient for grant of the copies. Learned counsel for the petitioners would submit that the petitioners will apply by furnishing necessary stamps. There will be a direction that if the petitioners supply sufficient stamps within a period of two days from today, the assessment orders will be served within a period of one week from the date on which the stamps are supplied. Recovery proceedings will be kept in abeyance for three weeks from today. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge