IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 28TH AUGUST 2009 / 6TH BHADRA 1931 WP(C).No. 25207 of 2009(U) -------------------------- PETITIONER: --------------- C.ANIL KUMAR, AGED 44 YEARS, S/O.V.C.MADHAVAN NAIR, NARAYANA NIVAS, KUZHAL MANNAM P.O., ALATHUR, PALAKKAD DISTRICT. BY ADV. SRI.A.F.SEBASTIAN RESPONDENTS: --------------- 1. THE TAHSILDAR, ALATHUR, PALAKKAD DISTRICT. 2. THE VILLAGE OFFICER, KUZHALMANNAM-I VILLAGE, ALATHUR TALUK, PALAKKAD DISTRICT. 3. THE COMMERCIAL TAX OFFICER, KVAT CIRCLE - II, KALAMASSERY, ERNAKULAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 25207 OF 2009 ......................................................................... Dated this the 28th August, 2009 J U D G M E N T The petitioner has approached this Court with the following prayers: “1. Direct the 1st and 2nd respondents to withhold the revenue recovery proceedings against the petitioner till the copies of the documents related to the alleged sales tax assessment against him are given to him and give him a breathing gap to defend the case against him before the appropriate forum. 2. Direct the 3rd respondent to issue to the petitioner the copies of all the documents related to the sales tax assessment against him based on which the 1st and 2nd respondents have initiated the revenue recovery proceedings against the petitioner. 3. Grant such other reliefs which this Hon'ble Court thinks fit in the facts and circumstances of this case.” W.P.(C) No. 25207 OF 2009 2 2. The learned Counsel for the petitioner submits that there is no justification in proceeding with coercive steps against him based on Exts. P1 and P2. The learned Counsel further submits that the petitioner has never been served with copy of the assessment proceedings and that despite approaching the concerned authorities in this regard, no copy has been served so far. 3. The learned Government Pleader appearing on behalf of the respondents submits that if the petitioner prefers necessary application for service of copies of the proceedings, the same will definitely be made available to him at the earliest and that the petitioner can very well challenge the same, if he is aggrieved of in any manner. 4. In the above facts and circumstances, the petitioner is directed to file necessary application before the third respondent for service of copies of the appropriate proceedings and on such an event, the third respondent shall issue copies of the orders as expeditiously as possible and at any rate, within two W.P.(C) No. 25207 OF 2009 3 weeks thereafter. In order to enable the petitioner to challenge the same, if he is aggrieved of it in any manner, it is also made clear that all further proceedings pursuant to Exts.P1 and P2 shall be kept in abeyance for a period of one month thereafter. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk