IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 6TH MARCH 2008 / 16TH PHALGUNA 1929 WP(C).No. 7035 of 2008(K) ------------------------- PETITIONER: -------------- ANWAR SADATH, PROPRIETOR M/S.S.S.IRON TRADERS, KUNNATH HOUSE, NEAR CRESENT SCHOOL, THOTTUMUGHAM, ALWAYE - 5. BY ADV. SRI.BOBBY JOHN RESPONDENTS: ----------------- 1. THE ASSISTANT COMMISSIONER (KVAT) COMMERCIAL TAXES, SPECIAL CIRCLE, MATTANCHERRY AT ALUVA. 2. THE INTELLIGENCE OFFICER, SQUARD NO.V COMMERCIAL TAXES, PALAKKAD. 3. THE INTELLIGENCE OFFICER, SQUARD NO.IV,COMMERCIAL TAXES, PALAKKAD. 4. THE INTELLIGENCE OFFICER, SQUARD NO.VI, COMMERCIAL TAXES, PALAKKAD. 5. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 7035 OF 2008 K ==================== Dated this the 6th day of March, 2008 J U D G M E N T In this writ petition, petitioner contends that penalty orders were issued, but were not communicated to the petitioner. It is also his complaint that based on this, assessment of tax is going to be completed. The prayer sought for now is that the 1st respondent shall be directed to make available to the petitioner copies of the penalty orders that were passed. 2. On instruction, learned Government Pleader submits that these penalty orders were sent to the petitioner, but were returned by the postal authorities with an endorsement 'unclaimed'. If the penalty orders were sent to the petitioner and were returned as unclaimed as submitted by the learned Government Pleader, the respondents cannot be faulted for any action that they have taken following the orders. 3. However, in order to pursue the statutory remedies WPC 7035/08 :2 : that are provided, if the petitioner is desirous of obtaining copies of these orders, I direct that if the petitioner approaches the 1st respondent along with a copy of this judgment, 1st respondent shall make available copies of the penalty orders to the petitioner forthwith. 4. In so far as Exts.P4 to P6 appeals that were filed against penalty orders that were served on the petitioner which are pending before the 5th respondent is concerned, it is directed that the 5th respondent shall take steps for the disposal of these appeals, which shall be done, as expeditiously as possible, at any rate within eight weeks of production of a copy of this judgment. Writ petition is disposed of as above. ANTONY DOMINIC,JUDGE. Rp