IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 23RD JULY 2008 / 1ST SRAVANA 1930 WP(C).No. 16998 of 2008(W) ----------------------------------------------- PETITIONER: ------------------ OMEGA HERITAGES, REPD.BY ITS PROPRIETOR N.A.RAJU , OMEGA BUILDINGS THEKKEMADOM ROAD, THRISSUR, THRISSUR DIST. BY ADV. SRI.M.K.DILEEP KUMAR RESPONDENT: -------------------- COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR THRISSUR DIST. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 16998 OF 2008 W -------------------------------------- Dated this the 23rd July, 2008 JUDGMENT Petitioner has approached this Court challenging Ext.P6. Ext.P6 is an order passed by the assessing authority. There was an earlier Writ Petition filed by the petitioner which culminated in Ext.P4 wherein this Court had taken note of the fact that there was an earlier order passed without affording the petitioner an opportunity of being heard. Therefore, the earlier order passed was quashed. There was also a direction to the respondent herein to pass orders on Ext.P5 wherein the petitioner had requested for return of the Books of Account before completion of the assessment. Ext.P6 is the order passed assessing the petitioner in a sum of Rs.1,22,50,299/=. Ext.P7 is the order passed on Ext.P5 which was directed to be considered and order passed. The main complaint of the petitioner is that contrary to the direction in the earlier Judgment, Ext.P5 is rejected on WPC. 16998/08 W 2 22.5.2008 which is the same day on which Ext.P6 final assessment order was passed. In Ext.P7 what is stated is that the Day Book was returned on the same day of verification on 30.8.2007, to the person who produced the same, after marking initial with date on page No.78 of the Book. 2. A Counter Affidavit is filed on behalf of the respondent on the same lines, producing Ext.R1 series which are adjournment applications and notices. I would think that this is a case where the petitioner can be relegated to prefer Appeal against the assessment order. In order to facilitate preferring of Appeal and filing application seeking interim order before the Appellate Authority, the Writ Petition is disposed of as follows: If the petitioner prefers Appeal within two weeks from the date of receipt of a copy of this Judgment, the Appeal will be considered on merits. It is also open to the petitioner to move application seeking interim order. In order to facilitate the WPC. 16998/08 W 3 matter, recovery steps initiated against the petitioner shall be kept in abeyance for a period of one month from today. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge