IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 31ST OCTOBER 2011 / 9TH KARTHIKA 1933 WP(C).No. 28109 of 2011(K) ------------------------------------ PETITIONER(S): ---------------------- M/S.KOYENCO AGENCIES (P) LTD., BIG BAZAR, KOZHIKODE-673 001. REP.BY ITS MANAGING DIRECTOR SRI.P.P.KOYA. BY ADV. SRI.N.K.SANTH KUMAR RESPONDENT(S): ------------------------ 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPT.OF COMMERCIAL TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. ASST.COMMISSIONER, SPECIAL CIRCLE-1, COMMERCIAL TAXES, KOZHIKODE-673 020. BY GOVT. PLEADER SMT.SHOBHA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: STU WP(C).No. 28109 of 2011(K) APPENDIX PETITIONER(S) EXHIBITS : EXHIBIT P1: TRUE COPY OF ASSESSMENT ORDER NO.33010826/2001-02 DATED 21/7/2010. EXHIBIT P2: TRUE COPY OF ASSESSMENT ORDER NO.33010826/2002-03 DT.21/7/2010. EXHIBIT P3: TRUE COPY OF ASSESSMENT ORDER NO.33010826/2003-04 DT.21/7/2010. EXHIBIT P4: TRUE COPY OF DEMAND NOTICE DATED 21/7/2010 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2001-02. EXHIBIT P5: TRUE COPY OF DEMAND NOTICE DT.21/7/2010 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2002-03. EXHIBIT P6: TRUE COPY OF THE DEMAND NOTICE DT.21/7/2010 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2003-04. RESPONDENTS' EXHIBITS : NIL //TRUE COPY/ P.A TO JUDGE. STU S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 28109 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 31st day of October, 2011 J U D G M E N T The petitioner challenges Exts.P1 to P3 assessment orders passed under Section 17 D of the Kerala General Sales Tax Act. In justification of approaching this Court directly challenging the assessment orders without resorting to the statutory remedies available, the petitioner would contend that the petitioner was not given any pre- assessment notices or an opportunity of being heard before passing the impugned orders. Therefore, I directed the learned Government Pleader to get instructions as to pre- assessment notices have been served on the petitioner. The learned Government Pleader today submits that since the office of the petitioner was locked, the petitioner was served by affixture. It is not disputed before me by the petitioner that the office of the petitioner is kept locked for quite sometime. That being so, I do not think that the W.P.(C)No. 28109 of 2011 -2- petitioner can take the contention that pre-assessment notices have not been issued to the petitioner. That being so, there is no violation of principles of natural justice in which case the petitioner has to resort to the appellate remedy provided under the Act against the impugned orders. Without prejudice to that right, this writ petition is dismissed. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/