IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 14TH JULY 2011 / 23RD ASHADHA 1933 WP(C).No. 5595 of 2011(Y) --------------------------------------- PETITIONER(S): ----------------------- JOHN GEORGE, CONTRACTOR, EDAPPAL, MALAPPURAM DISTRICT. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER (WC & LT), DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM-676 121. 2. THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM-676 505. R1 & R2 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 5595 of 2011(Y) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE NOTICE NO.32101123555/05-06 DATED 07/01/2010 FOR THE YEAR 05-06 ISSUED BY THE 1ST RESPONDENT. EXT.P1A COPY OF THE NOTICE NO.32101123555/06-07 DATED 07/01/2010 FOR THE YEAR 06-07 ISSUED BY THE 1ST RESPONDENT. EXT.P1B: COPY OF THE NOTICE NO.32101123555/07-08 DATED 07/01/2010 FOR THE YEAR 07-08 ISSUED BY THE 1ST RESPONDENT. EXT.P2: COPY OF THE REPLY DATED 18/02/2010 FOR THE YEAR 05-06 FILED BY THE PETITIONER BEFORE 1ST RESPONDENT. EXT.P2A: COPY OF THE REPLY DATED 18/02/2010 FOR THE YEAR 06-07 FILED BY THE PETITIONER BEFORE 1ST RESPONDENT. EXT.P2B: COPY OF THE REPLY DATED 18/02/2010 FOR THE YEAR 07-08 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P3: COPY OF THE NOTICE NO.32101123555/05-06 DATED 07/01/2010 FOR THE YEAR 05-06 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXT.P4: COPY OF THE REPLY DATED 15/03/2010 FOR THE YEAR 05-06 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P5: COPY OF THE NOTICE NO.32101123555/05-06 DATED 31/08/2010 FOR THE YEAR 05-06 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXT.P6: COPY OF THE ASSESSMENT ORDER NO.32101123555/05-06 DATED 28/10/2010 FOR THE YEAR 05-06 ISSUED BY THE 1ST RESPONDENT. EXT.P6A: COPY OF THE ASSESSMENT ORDER NO.32101123555/06-07 DATED 28/10/2010 FOR THE YEAR 06-07 ISSUED BY THE 1ST RESPONDENT. EXT.P6B: COPY OF THE ASSESSMENT ORDER NO.32101123555/07-08 DATED 28/10/2010 FOR THE YEAR 07-08 ISSUED BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).No. 5595 of 2011 ================== Dated this the 14th day of July, 2011 J U D G M E N T The petitioner challenges Exts.P6, P6A and P6B assessment orders and demand notices. The reason for challenging the same directly before this Court without availing of the alternate remedy is that the petitioner had not been given sufficient opportunity before passing the assessment orders. But the assessment orders themselves say that the petitioner has been given more than two opportunities and the petitioner did not produce the books of accounts. In the above circumstances, I am of opinion that the petitioner should challenge the orders in appeals as provided under the statute. Without prejudice to that right, this writ petition is dismissed. Since this writ petition has been pending before this Court for almost five months, I direct that if the petitioner files appeals within one month, it shall be accepted as filed within time. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge