IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 4TH JULY 2011 / 13TH ASHADHA 1933 WP(C).No. 3995 of 2011(Y) ------------------------- PETITIONER(S): --------------- MUHAMMED ASHRAF T.K., S/O.ELLATH MAYANKUTTY HAJI, AGED 40 YEARS, REP. BY HIS POWER OF ATTORNEY HOLDER K.K.AHAMMED, S/O.IMBICHIMOIDY, AGED 53 YEARS, KANDANKULANGARA HOUSE, ULLIYERI POST, KOYILANDY TALUK, KOZHIKODE DISTRICT. BY ADV. SRI.T.K.KUNHABDULLA RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, VATAKARA. 2. THE SPECIAL TEAM (FAST TRACK TEAM), HEADED BY THE INSPECTING ASSISTANT COMMISSIONER, KOZHIKODE. 3. THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE. 4. THE STATE OF KERALA, REP. BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 5. THE SALES TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE-673006. GOVERNMENT PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 3995/2011 APPENDIX PETITIONER(S)' EXHIBITS P1. COPY OF THE ASSESSMENT ORDER DTD.12.11.2010. P2. COPY OF THE ASSESSMENT ORDER DTD.19.9.10. P3. COPY OF THE NOTICE DTD.15.12.2010. P4. COPY OF THE APPEAL DTD.15.12.2010. P5. COPY OF THE NOTICE DTD.6.1.2011. P6. COPY OF THE ATTACHMENT NOTICE DTD.5.1.2011. RESPONDENT(S)' EXHIBITS: R2A. COPY OF THE THE NOTICE DTD.15.2.2010. B. COPY OF THE ACKNOWLEDGEMENT CARD. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 3995 of 2011 ================== Dated this the 4 th day of July, 2011 J U D G M E N T The petitioner is aggrieved by return of his appeal filed against Ext.P2 assessment order for non-compliance with the statutory provisions. When the statute prescribes certain conditions for entertainment of an appeal, the petitioner cannot but comply with the statutory provisions. Therefore, all what the petitioner can do is to cure the defect and re-present the appeal. Accordingly, this writ petition is disposed of with a direction to the appellate authority to accept the appeal on record, if the petitioner cures the defect and re- presents it within two weeks. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge