IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN WEDNESDAY, THE 11TH MARCH 2009 / 20TH PHALGUNA 1930 WA.No. 541 of 2009() -------------------- AGAINST THE JUDGEMENT IN WPC.24645/2005 Dated 13/06/2008 .................... APPELLANT(S): PETITIONER ------------------------ THOMAS SEBASTIAN,KARIPPAPARAMBIL HOUSE, PUTHUPPALLY.PO, KOTTAYAM. BY ADV. SRI.V.C.JAMES RESPONDENT(S): RESPONDENTS -------------------------- 1. ADDITIONAL SALES TAX OFFICER-IV, IIND CIRCLE, KOTTAYAM. 2. THE DEPUTY TAHSILDAR(R.R.),KOTTAYAM. BY GOVT. PLEADER SRI.K.P.PRADEEP. THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 11/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMAN & P.S.GOPINATHAN, JJ. ------------------------------- W.A.No.541 of 2009 ------------------------------- Dated this the 11th March, 2009 J U D G M E N T Raman, J. The appellant was earlier assessed for the years 1978-79 and 1991-92 by the Additional Sales Tax Officer-IV, II- Circle, Kottayam, which was an ex parte assessment, and against which he preferred appeals before the appellate authority. By Ext.P1 order, all the 14 appeals preferred by him were disposed of by a common order directing fresh assessment to be made. It is the case of the appellant that no notice was served on him and he was under surprise, when he received notice under the revenue recovery proceedings, for realization of the amount. Hence, he approached this Court by filing the writ petition. The learned Single Judge disposed of the writ petition, with a direction to the first respondent to give a posting notice to the petitioner to produce the books of accounts for verification, for the purpose of completion of assessments. The appellant WA No.541 OF 2009 2 has preferred this writ appeal inter alia contending that the very contention raised in the appeal was that the assessments are all barred by law of limitation. Secondly, he did not receive any notice before the assessments were completed pursuant to Ext.P1 assessment order. Further according to him, there is no tax due from him, as he has already cleared the entire tax. 2. It is not necessary for this Court to enter a finding on merits of the case, since the assessment has yet to be completed. The learned Single Judge has only directed the petitioner to produce the book of accounts and it is for the Officer to verify the same before the completion of the assessment. Since the question of limitation was raised by the appellant before the First Appellate Court, as per Ext.P1, and for that the matter has been remitted to the assessing officer, does not mean that he has given up the contention regarding the limitation. The appellant can raise all his contentions including the period of limitation, and the assessing officer will bestow his attention to those contentions as well, while passing orders. WA No.541 OF 2009 3 The matter is thus clarified as above. In the result, the writ appeal is disposed of as above. P.R.RAMAN, JUDGE P.S.GOPINATHAN, JUDGE. nj.