IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 7TH JULY 2011 / 16TH ASHADHA 1933 WP(C).No. 986 of 2011(W) -------------------------------------- PETITIONER(S): ------------------------ VISHNU DAS, 'VAISHNAVAM', THEMPAMUTTAM, BALARAMAPURAM P.O., NEYYATTINKARA, THIRUVANANTHAPURAM, NOW IN CENTRAL JAIL, POOJAPPURA. BY ADV. SRI.V.V.ASOKAN SRI.R.JAIKRISHNA RESPONDENT(S): ------------------------- 1. THE DISTRICT COLLECTOR, THIRUVANANTHAPURAM-695001. 2. SUB INSPECTOR OF POLICE, BALARAMAPURAM-695501. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, NEYYATTINKARA, THIRUVANANTHAPURAM-695001. 4. COMMERCIAL TAX OFFICER (AA), OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM-695001. 5. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES DEPARTMENT, NEYYATTINKARA, THIRUVANANTHAPURAM-695001. 6. INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES DEPARTMENT, NEYYATTINKARA, THIRUVANANTHAPURAM-695001. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO. 986/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE SIR PREPARED BY THE INTELLIGENCE OFFICER, SQUAD NO.III, NEYYATTINKARA DTD. 30.9.2004. P2:- COPY OF THE FORM 51 SUMMONS 30.9.2004. P3:- COPFORM 51 SUMMONS 3.11.2006. P4:- COPY OF THE FORM 51 SUMMONS 10.7.2007. P5: COPY OF THE SECTION 45A NOTICE 22.12.2008. P6:- COPY OF THE BILL NO.1014 DTD. 8.9.2004. P7:- COPY OF THE PENALTY ORDER UNDER SECTION 45 A DTD. 24.12.2007. P8:- COPY OF THE NOTICE ISSUED BY THE 5TH RESPONDENT TO THE PETITIONER DTD. 6.6.2009. P9:- COPY OF THE FAST TRACK ASSESSMENT ORDER FOR AY-2004-05 DTD. 29.6.2009. P10:- COPY OF THE CIRCULAR (CIRCULAR NO.17/2007) DTD. 2.4.2007. P11:- COPY OF THE JUDGMENT IN WA. 1714/2009 AND CONNECTED CASES OF THIS HONOURABLE COURT 8.10.2009. P12:- COPY OF THE JUDGMENT IN WPC. NO.23732/2010. DT. 5.8.2010. RESPONDENT'S EXHIBITS R1(a):- COPY OF THE DEMAND NOTICE. R1(b):- COPY OF THE REPORT DTD. 23.10.2009. R1(c):- COPY OF THE REPORT DTD. 24.8.2009. R1(d):- COPY OF THE VAKALATH. R1(e):- COPY OF THE APPLICATION FILED. R1(f):- COPY OF THE STATEMENT DTD. 2.12.2010. R1(g):- COPY OF THE APPEAL PETITION. W.P.(C) NO.986/2011 R5(a):- COPY OF THE SHOP INSPECTION REPORT. R5(b):- COPY OF THE NOTICE ISSUED FOR THE PRODUCTION OF ACCOUNT. R5(c):- COPY OF THE POSTAL ACKNOWLEDGEMENT CARD DTD. 9.1.2009. R5(d):- COPY OF THE POSTAL ACKNOWLEDGEMENT CARD DTD. 27.1.2009. R5(e):- COPY OF THE ASSESSMENT NOTICE. R5(f):- COPY OF THE POSTAL ACKNOWLEDGEMENT CARD DTD. 8.6.2009. R5(g):- COPY OF THE ASSESSMENT ORDER DTD. 29.6.2009. R5(h):- COPY OF THE APPLICATION FILED DTD. 16.6.2006. R5(i):- COPY OF THE REGISTRATION CERTIFICATE. TRUE COPY P.S. TO JUDGE tss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 986 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 7th day of July, 2011. J U D G M E N T The petitioner is challenging orders of assessment and imposition of penalties. I am of opinion that the petitioner can take up all the contentions raised in the writ petition in appeals to be filed against the impugned orders. Therefore, without prejudice to that right, this writ petition is dismissed. Sd/- S. Siri Jagan, Judge. Tds/