IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 6TH JULY 2011 / 15TH ASHADHA 1933 WP(C).No. 5671 of 2011(H) ----------------------- PETITIONER : --------------------- EVEREST GRANITES, CHOONDAMALA, WEST VENGOLA PO, PERUMBAVOOR, ERNAKULAM DISTRICT, (REPRESENTED BY ABI MATHEW, PARTNER). BY ADVS. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMAR RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, 2ND CIRCLE, PERUMBAVOOR-683 530. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682015. 3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN 695 001. R1 TO R3 BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 5671 of 2011(H) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE APPEAL MEMORANDUM ALONG WITH EARLY APPLICATION DATED 6-11-2009 FILED BEFORE THE 2ND RESPONDENT. EXT.P2 : COPY OF THE STAY ORDER IN KVATA 2782/2009 DTD 2-12-2009 PASSED BY THE 2ND RESPONDENT. EXT.P3 : COPY OF THE LETTER SHOWING PAYMENT OF DD AND SECURITY BOND FURNISHED BY THE PETITIONER. EXT.P4 : COPY OF THE PRE-ASSESSMENT NOTICE FOR 07-08 DATED 30-8-2010 ISSUED BY 1ST RESPONDENT TO PETITIONER. EXT.P5 : COPY OF THE REPLY DATED 29-10-2010 FILED BY PETITIONER BEFORE 1ST RESPONDENT. EXT.P6 : COPY OF THE EXTRACT OF THE ACKNOWLEDGEMENT DATED 29-10-2010 OF EXT-P5 IN THE LOCAL DELIVERY BOOK. EXT.P7 : COPY OF THE REPLY DATED 9-11-2010 FILED BY PETITIONER BEFORE 1ST RESPONDENT. EXT.P8 : COPY OF THE EXTRACT OF THE ACKNOWLEDGEMENT DATED 12-11-2010 OF EXT-P7 IN THE LOCAL DELIVERY BOOK. EXT.P9 : COPY OF THE ASSESSMENT ORDER NO. 32151320706/07-08 DATED 28-10-2010 OF THE 1ST RESPONDENT SERVED ON THE PETITIONER ON 31-1-2011. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 5671 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 6th day of July, 2011 J U D G M E N T The petitioner challenges Ext.P9 assessment order on the ground that the assessment order is based on a penalty order which is pending in appeal in which there is a stay. I am not inclined to entertain this writ petition since all the petitioner's contentions can be raised in appeal filed against Ext.P9 assessment order as provided under the Act itself. Therefore, without prejudice to that right, this writ petition is dismissed. If the petitioner files an appeal within one month it will be considered as one filed within time insofar as the petitioner filed this writ petition challenging Ext.P9 order within the limitation period prescribed for filing an appeal. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/