IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 16TH MARCH 2011 / 25TH PHALGUNA 1932 WP(C).No. 8211 of 2011(B) ------------------------- PETITIONER(S): --------------- MR. MATHEW KURIAN, XXI/370, PARACHERIYIL HOUSE, EDAPPALLY NORTH.P.O., COCHIN-682 024. BY ADV. SMT.K.LATHA RESPONDENT(S): --------------- 1. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIATE, THIRUVANANTHAPURAM PIN-695001. 2. COMMERCIAL TAX OFFICER, IIIRD CIRCLE, COMMERCIAL TAXES, ERNAKULAM-682 019. 3. DEPUTY THAHASILDAR, KANAYANNUR TALUK, ERNAKULAM-682 011. 4. DEPUTY COMMISSIONER(APPEALS)., COMMERCIAL TAXES, ERNAKULAM-682 019. BY ADV.SRI.C.K.GOVINDAN, Sr.GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ami/ C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.8211 of 2011 ------------------------------- Dated this the 16th day of March, 2011. J U D G M E N T Limited prayer made by the petitioner is to restrain coercive steps of recovery, which is initiated pursuant to Ext.P2 notice, till the petitioner is issued with copies of the assessment orders, on the basis of the request made to the 2nd respondent, and till the petitioner could file appeal against such assessment. 2. According to the petitioner, the recovery steps were initiated for realising tax due under the Kerala Value Added Tax Act and Central Sales Tax Act, with respect to the years 2005-06 to 2006-07. On coming to know about the recovery steps, the petitioner had approached the second respondent with a request as per Ext.P3, to issue certified copies of the orders of assessment, for the purpose of filing appeal. It is stated in Ext.P3 request that the orders of assessment received by the petitioner were not traceable and hence the certified copies are required for filing appeals. According to 2 W.P.(C).No.8211 of 2011 the learned counsel for the petitioner, the petitioner is only one among the partners of the assessee firm, which remains closed down, from the year 2008. It is further stated that the closure of business was duly intimated to the assessing authority, as evidenced from Ext.P1. 3. Considering the limited prayer, I am of the view that, the writ petition can be disposed of directing the second respondent to issue certified copy of the assessment orders, on the basis of Ext.P3 request on usual terms, at the earliest. 4. In the result, the writ petition is disposed of directing the 2nd respondent to consider Ext.P3 request and to issue certified copies as requested, on usual terms, at the earliest possible, at any rate within a period of 1 week from the date of receipt of a copy of this judgment. 5. In order to facilitate the petitioner to approach the appellate authority against the orders of assessment and to seek appropriate interim relief, recovery steps now initiated pursuant to Ext.P2 notice is directed to be kept in abeyance 3 W.P.(C).No.8211 of 2011 for a period of two months, subject to condition of the petitioner remitting a sum of Rs.3 lakhs within 1 month from today. C.K.ABDUL REHIM, Judge ami/