IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 22ND JULY 2011 / 31ST ASHADHA 1933 WP(C).No. 10502 of 2011(K) ---------------------------------- PETITIONER(S): ------------------- M/S.DURGA AGENCIES, 15/318, ANEESH MEMORIAL HALL, N.H.49, MAMALA P.O., THIRUVANKULAM, REP. BY ITS MANAGING DIRECTOR. BY ADVS. SRI.A.T.ANILKUMAR SMT.V.SHYLAJA RESPONDENT(S): -------------------- 1. THE COMMERCIAL TAX OFFICER, KVAT CIRCLE, THRIPUNITHURA - 682 301. 2. THE DEPUTY TAHSILDAR (RR), KUNNATHUNADU TALUK OFFICE, PERUMBAVOOR - 683 542. 3. THE VILLAGE OFFICER, THIRUVANIYOOR VILLAGE-682305. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 10502/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE CERTIFICATE OF REGISTRATION UNDER THE KVAT RULES. P2: COPY OF THE DEMAND NOTICE. P3: COPY OF THE DEMAND NOTICE BEFORE ATTACHMENT OF THE PROPERTY. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S.SIRI JAGAN, J. ================== W.P.(C).No. 10502 of 2011 ================== Dated this the 22nd day of July, 2011 J U D G M E N T The petitioner is an assessee under the Kerala Value Added Tax Act. He is aggrieved by Exts.P2 and P3 revenue recovery proceedings initiated by respondents for recovery of tax assessed on him, on the ground that the petitioner has not been served with an assessment order. 2. This Court passed an interim order on 6.4.11 as follows; “Not admitted. G.P. to get instructions. Meanwhile there will be an interim stay against further recovery steps pursuant to Exts.P2 and P3 for a period of two months subject to condition of the petitioner remitting a sum of Rs.20,000/- (Twenty thousand only) within one month from today. Meanwhile, the petitioner will be at liberty to approach the first respondent seeking issuance of the certified copy of the order imposing penalty and further the petitioner will be at liberty to file statutory appeal against such order.” Subsequently, the petitioner has been directed to file an appeal and produce copies of the appeal and stay petition. Despite several adjournments, the petitioner has not done so. In the above circumstances, this writ petition is disposed of without prejudice to the right of the petitioner to challenge the assessment order in an appeal as provided under the statute. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge