IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 2ND NOVEMBER 2011 / 11TH KARTHIKA 1933 WP(C).No. 29112 of 2011(L) ------------------------------------ PETITIONER(S): ---------------------- M. MOHANAN, S/O. RAGHAVAN NAIR, AGED 48, PROPRIETOR, M/S. SREEBHADRA CONSTRUCTIONS, DOOR NO.37/1622B, JAWAHAR NAGAR, NEAR STATE BANK OF INDIA, ELAMKULAM, COCHIN – 682020, ERNAKULAM DISTRICT. BY ADV. SRI.UNISE MOHAMED KUNJU SRI.K.H.SAKIR. RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX OFFICER (WORKS CONTRACT), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, COCHIN – 682 018. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAX DEPARTMENT, THEVARA – 682013. 3. THE INSPECTING ASSISTANT COMMISSIONER, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, COCHIN – 682030. BY GOVT. PLEADER SMT.SHOBHA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: STU WP(C).No. 29112 of 2011(L) APPENDIX PETITIONER'S EXHIBITS: P1 : COPY OF THE E-CHALAN SHOWING THE REMITTANCE OF RS.600/- ON 31/05/2011. P2 : COPY OF THE QUARTERLY RETURN FOR THE PERIOD APRIL 2010 TO JUNE 2010 SUBMITTED BEFORE THE 1ST RESPONDENT. P3 : COPY OF THE E-PAYMENT OF RS.74,658 – 12 REMITTED BY THE PETITIONER FOR THE PERIOD APRIL 2010 TO JUNE 2010. P4 : COPY OF THE QUARTERLY RETURN FOR THE PERIOD JANUARY 2010 TO MARCH 2010 SUBMITTED BEFORE THE 1ST RESPONDENT. P5 : COPY OF THE ANNUAL RETURN SUBMITTED FOR THE PERIOD 01/04/2009 TO 31/03/2010. P6 : COPY OF THE ANNUAL RETURN FOR THE PERIOD APRIL 2008 TO MARCH 2009 SUBMITTED BEFORE THE 1ST RESPONDENT. P7(SERIES) : COPIES OF NOTICES DTD 18/05/2011 IN FORM NO.10G ISSUED BY THE 1ST RESPONDENT FOR THE NON SUBMISSION OF RETURN FOR THE PERIOD 01/06/2010 TO 30/09/2010, 01/10/2010 TO 31/12/2010 AND 01/01/2011 TO 31/03/2011. P8(SERIES) : COPY OF THE DEMAND NOTICES ISSUED BY THE 3RD RESPONDENT U/S 7 OF THE KERALA REVENUE RECOVERY ACT, 1968 IN FORM NO.1, DEMANDING TO PAY RS.18,61,562/-, RS. 20,72,197/- AND RS. 20,72,196/- RESPECTIVELY. P9 : COPY OF THE REQUEST DTD 21/10/2011 SUBMITTED BEFORE THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS : NIL //TRUE COPY/ P.A TO JUDGE. STU S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 29112 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 2nd day of November, 2011 J U D G M E N T For various periods, the petitioner has been assessed to tax under the Kerala Value Added Tax Act. The petitioner did not either challenge the assessment orders or pay the tax assessed. The petitioner has now filed Ext.P9 request for certified copies of the assessment orders for enabling the petitioner to file appeals against the assessment orders. In the meanwhile, recovery proceedings have also been initiated for recovery of the tax assessed. The petitioner therefore seeks the following reliefs: “i) to call for the records relating to Ext.P8 (series) of demand notices issued by the 3rd respondent u/s.7 of the Kerala Revenue Recovery Act, 1968 in Form No.1 and to quash the same by issuing a writ of certiorari or any other appropriate writ, order or direction. ii) to issue a writ of mandamus or any other appropriate writ, order or direction directing the 1st respondent to issue the final assessment orders and demand notices for the periods 1.7.2010 to 30.9.2010, 1.10.2010 to 31.12.2010 and 1.1.2011 to 31.3.2011, on 21.10.2011 to the petitioner based on Ext.P9 request dated 21.10.2011 at the earliest. W.P.(C)No. 29112 of 2011 -2- iii) to stay all further proceedings of Ext.P8 (series) of Demand Notices issued by the 3rd respondent, till passing of orders in the appeal to be filed by the petitioner before the 2nd respondent challenging the final assessment orders and demand notices for the periods 1.7.2010 to 30.9.2010, 1.10.2010 to 31.12.2010 and 1.1.2011 to 31.3.2011 passed by the 1st respondent along with the stay petition.” Insofar as there is no default on the part of the 1st respondent in the matter, I am not inclined to grant the stay prayed for, in this writ petition. I am of opinion that, it is for the petitioner to file appeals and seek stay against the implementation of the assessment orders. However, I direct the 1st respondent to issue copies of the assessment orders as requested for in Ext.P9, within two weeks from today. The writ petition is disposed of as above. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/