IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 6TH JUNE 2008 / 16TH JYAISHTA 1930 WP(C).No. 15999 of 2008(D) --------------------------------------------- PETITIONER: ------------------ AMBADI AGENCIES, REPRESENTED BY ITS PARTNER, RAMANKUTTY.A, S/O.LATE K.KRISHNAKURUP, AMBADY, CHERANALLOR. BY ADV. SMT.S.K.DEVI RESPONDENTS: ---------------------- 1. THE SALES TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES 1ST CIRCLE, KALAMASSERY. 2. THE DEPUTY TAHSILDAR (RR) KANAYANUR TALUK, ERNAKULAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 15999 OF 2008 D -------------------------------------- Dated this the 6th June, 2008 JUDGMENT Petitioner challenges Exts.P1 and P2 notices. Exts.P1 and P2 notices are issued under the Revenue Recovery Act. According to petitioner, neither the firm, nor the partners were served with notice as contemplated under Section 17(3) of the KGST Act or an order assessing any turnover for the year 2000 - 2001. According to them, they stopped business and they were having no business transaction. Learned Government Pleader on instructions submits that the petitioner did not give any intimation regarding stopping of business. They did not file any return and Section 17(3) notice was issued to the petitioner and it was return as closed and ultimately an assessment order was also passed on 3.8.2006. Having heard the learned counsel for the parties, the Writ Petition is disposed of directing that the interim order passed by this Court will continue for one month from today so as to facilitate the petitioner taking such steps as they are advised, against the proceedings against them. K. M. JOSEPH, JUDGE kbk. WPC 2