IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 5TH JUNE 2008 / 15TH JYAISHTA 1930 WP(C).No. 14775 of 2008(H) -------------------------- PETITIONER: ------------------ M/S.SHRIRAM TOWER TECH LTD. MOOKAMBIKA COMPLEX NO.4 LADY DESIKA ROAD, MYLAPORE CHENNAI, REPRESENTED BY ITS MANAGER AND AUTHORISED SIGNATORY, MR. BALACHANDRAN N. BY ADV. SRI.BOBBY JOHN SRI.TOMSON T.EMMANUEL RESPONDENTS: ---------------------- 1. THE COMMERCIAL TAX OFFICER (AA). O/O. THE DEPUTY COMMISSIONER COMMERCIAL TAX ERNAKULAM 2. THE DISTRICT COLLECTOR ERNAKULAM 3. THE TAHSILDAR, MYLAPORE-TRIPLICANE TALUK CHENNAI-28. BY GOVERNMENT PLEADER SRI. VINDON CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.14775 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 5th day of June, 2008 JUDGMENT Petitioner challenges Exts.P7 to P10 assessment orders passed by the second respondent. He seeks a direction to the respondents to forbear from proceeding pursuant thereto. 2. I heard learned counsel for the petitioner Sri.Bobby John and also the learned Special Government Pleader for Taxes. 3. The complaint raised by the petitioner is that the assessment is without jurisdiction for the reason that actually the petitioner was allowed to compound and when the petitioner is allowed to compound, there cannot be any regular assessment. 4. Learned Special Government Pleader on instructions points out that there was no application for compounding during the years 2001- 2002, 2002-2003 and 2003-2004. 5. Petitioner has filed an application for accepting certain documents, copy of compounding applications dated 1.3.2001 and 1.7.2004 and pre-assessment notices. It is the case of the department that there was no compounding. In the facts of this case it is not necessary for me to consider the questions raised by the petitioner in this writ petition. These WPC.14775/2008. 2 are all matters, which the petitioner can highlight before the appellate authority in the appeals, which he may carry against the impugned orders. In such circumstances, the writ petition is disposed of relegating the petitioner to pursue the appellate remedy. If the petitioner files appeals along with stay petitions within two weeks from today, the appellate authority will consider the stay petitions, which may be filed therein and take a decision thereon in accordance with law within three weeks from the date of filing of the stay petitions. Till a decision is taken on the stay petitions, the proceedings will be kept in abeyance. Petitioner will produce a copy of this judgment before the appellate authority along with the appeal and the applications for stay. (K.M. JOSEPH, JUDGE) sb