IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 18TH JULY 2011 / 27TH ASHADHA 1933 WP(C).No. 17761 of 2011(U) ---------------------------------------- PETITIONER(S): ------------------------ SHAFEEQUE.M.V, S/O. ABOOBACKER HAJI, PROPIETOR, CHERRY FOOD PRODUCTS, UMMATHUR, PARAKADAVU.P.O. BY ADV. SRI.R.RAMADAS RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, VATAKARA, KOZHIKODE - 673 101. 2. THE SALE TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE -6. R1 & R2 BY SR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.177761/2011 U APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE GOVERNMENT ORDER G.O.(P) NO.137/2007/TD DTD. 18/06/2007. P2: COPY OF THE JUDGMENT DTD. 06/08/2010 IN WP(C) NO.23639/2010. P3: COPY OF THE CERTIFICATE OF REGISTRATION DTD. 02/05/2011 ISSUED BY THE KERALA KHADI AND VILLAGE INDUSTRIES BOARD BY WHICH REGISTRATION HAS BEEN RENEWED UPTO 31/07/2012. P4: COPY OF THE REVENUE RECOVERY NOTICE DTD. 22/06/2011 SERVED ON THE PETITIONER. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 17761 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 18th day of July, 2011 J U D G M E N T The petitioner has filed this writ petition challenging recovery proceedings initiated by the respondents for recovery of sales tax arrears on the ground that the petitioner has not been served with any notice or assessment order in respect thereof. The learned Government Pleader has filed a statement producing proof of service of the assessment order on the petitioner. That being so, the remedy of the petitioner lies in challenging the assessment order in an appeal as provided under the Act. Without prejudice to that right, this writ petition is dismissed. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/