IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 10TH MARCH 2008 / 20TH PHALGUNA 1929 WP(C).No. 7996 of 2008(B) ------------------------- PETITIONER: -------------- K.B.SURENDRAN, PROPRIETOR, VINAYAKA STORES, KALLOOR, TIRCHUR DISTRICT. BY ADV. SRI.E.P.GOVINDAN RESPONDENTS: ----------------- 1. THE COMMERCIAL TAX OFFICER IRINJALAKUDA. 2. DY. COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 3. INSPECTING ASST. COMMISSIONER COMMERCIAL TAXES, IRINJALAKUDA. 4. STATE OF KERALA REPRESENTED BY SECRETARY TAXES DEPARTMENT, GOVERNMENT SECRETARIAT TRIVANDRUM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 7996 OF 2008 B ==================== Dated this the 10th day of March, 2008 J U D G M E N T The challenge in this writ petition is against Ext.P4, a conditional order passed by the appellate authority granting stay on condition that the petitioner remits 1/3rd of the tax due and furnish security for the balance. 2. The only ground that is urged before the Appellate Authority was that the assessing authority went wrong in completing the assessment ex-parte without giving an effective opportunity to the petitioner to produce books of accounts. However, it is seen from Ext.P2 order of assessment itself that repeated notices were issued to the petitioner to produce the books of accounts and that the petitioner did not respond to any of those notices. Thereafter, the proposal to complete the ex- parte assessment was also served on the petitioner, but even to this notice petitioner failed to respond. It is in such WPC 7996/08 :2 : circumstances, Ext.P2 order of assessment was completed. 3. In the aforesaid factual background, I do not find any perversity in the approach of the appellate authority in Ext.P3. Writ petition fails and is dismissed. However, time for payment will stand extended from ten days from today. ANTONY DOMINIC,JUDGE. Rp