IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 29TH NOVEMBER 2011 / 8TH AGRAHAYANA 1933 WP(C).No. 31830 of 2011(C) ----------------------------------- PETITIONER : - ----------------------- ASHRAF.P.M, N.A.ENTERPRISES, PEZHAKAPPILLY, MUVATTUPUZHA. BY ADV. SRI.P.N.DAMODARAN NAMBOOTHIRI RESPONDENTS : - --------------------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, MUVATTUPUZHA-686 661. 2. INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA-686 661. BY GOVT. PLEADER SMT. SHOBA ANNAMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 31830 of 2011(C) APPENDIX PETITIONER'S EXHIBITS: EXT P1 : COPY OF THE ASSESSMENT ORDER NO. 23153618 / 2004 - 05 DATED 02.06.2006 FOR THE YEAR 2004 - 05 ISSUED BY THE 1st RESPONDENT TO THE PETITIONER. EXT P2 : COPY OF THE ASSESSMENT ORDER NO. 23153618 / 2004 -05 DATED 31.10.2005 FOR THE YEAR 2004 - 05 ISSUED BY THE 1st RESPONDENT TO THE PETITIONER. EXT P3 : COPY OF THE NOTICE NO. 23153618 / 2004 -05 DATED 27.10.2011, FOR THE YEAR 2004 -05 ISSUED BY THE 1st RESPONDENT TO THE PETITIONER. EXT P4 : COPY OF THE JUDGMENT CARAVONE ICE CREAM PARLOR Vs. STATE OF KERALA (2001) 9 KTR 90. EXT P5 : COPY OF THE JUDGMENT T.D. DAVIS Vs. STATE OF KERALA (1998) 6 KTR 23. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.A. TO JUDGE DMR/- S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.31830 of 2011 ---------------------------------------------- Dated this the 29th day of November, 2011 JUDGMENT The petitioner challenges Ext.P3 notice issued to the petitioner under Section 19 of the Kerala General Sales Tax Act for revising his assessment under the Act for the year 2004- 2005. The contention of the petitioner is that the notice is beyond the period of limitation prescribed under the Act. I am of opinion that insofar as Ext.P3 is only a show cause notice, it is open to the petitioner to raise all his contentions against the proposal contained therein in his reply to the notice. Therefore, without prejudice to that right, this writ petition is dismissed. S. SIRI JAGAN, JUDGE acd