IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 19TH JUNE 2008 / 29TH JYAISHTA 1930 WP(C).No. 31146 of 2007(G) -------------------------- PETITIONER: ------------ P.C.JAMES, 53A/MYTHRI NAGAR, THOTTUNGAL, PALAKKAD. BY ADV. SRI.V.G.ARUN SRI.T.R.HARIKUMAR RESPONDENTS: ------------- 1. THE AGRL. INCOME TAX & SALES TAX OFFICER, DEPT. OF COMMERCIAL TAXES, CHITTUR. 2. THE TAHSILDAR, (REVENUE RECOVERY), CHITTUR, PALAKKAD. 3. THE AGRL. INCOME TAX & SALES TAX OFFICER, DEPT. OF COMMERCIAL TAXES, ALATHUR. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN FOR R1 TO R3 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF STATEMENT. P2 COPY OF NOTICE DT.NIL. P3 COPY OF RECEIPT DT 4.9.07. P4 COPY OF NOTICE DT 24.9.07. P5 COPY OF NOTICE U/S.34. P6 COPY OF NOTICE DT 11.9.07. P7 COPY OF ASSESSMENT ORDER DT 21.11.02 FOR 95-96 P8 COPY OF ASSESSMENT ORDER DT 21.11.02 FOR 96-97. P9 COPY OF ASSESSMENT ORDER DT 21.11.02 FOR 97-98 P10 COPY OF - DO - FOR 98-99. P11 COPY OF - DO - FOR 2000-01. RESPONDENTS' EXHIBITS: R1(A) COPY OF JUDGMENT IN OS.87/93. R1(B) COPY OF PLOT INSPECTION REPORT. /TRUE COPY/ P.A.TO JUDGE K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 31146 OF 2007 G ```````````````````````````````````````````````````` Dated this the 19th day of June, 2008 J U D G M E N T Petitioner challenges Exts.P7 to P11 assessment orders and seeks a declaration that the levy of collection charges is unauthorised and illegal. I heard the learned counsel for the petitioner and the learned Government Pleader. According to the petitioner, the petitioner is not having any property at Vadakkenchery. But, he is assessed in respect of the said property. According to him, he has shifted his residence from Kottayam in 1987 and Exts.P7 to P11 assessment orders were passed in the address at Kottayam. Ext.R1(a) is produced along with the counter affidavit. Ext.R1(a) is a judgment in the suit filed by the petitioner. According to the petitioner, out of the 12 acres, 8 acres belonging to the petitioner's father is transferred in the name of his brother P.C.Scaria. I feel that it is for the petitioner to approach the authority under the Act if he is WPC.31146/07 : 2 : aggrieved by the impugned orders. Ordered accordingly. In order to enable the petitioner to challenge the orders Exts.P7 to P11, if so advised, the interim order passed against recovery pursuant to Exts.P7 to P11 will continue for a period of three weeks from today. The writ petition is disposed of as above. Sd/- (K.M.JOSEPH, JUDGE) aks