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. 19107 of 2011(K) ----------------------- PETITIONER : --------------------- P. MAMMUDU, EX-PARTNER, FEDERAL IMPEX, FEROKE, CALICUT, RESIDING AT KUNHAVU MANZIL, VENGARA.P.O, MALAPPURAM DISTRICT. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, IVTH CIRCLE, CALICUT - 673 006. 2. DEPUTY TAHSILDAR (RR), TALUK OFFICE, THIRURANGADI, MALAPPURAM DISTRICT - 673 306. R1 & R2 BY GOVT. PLEADER SRI. 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: Mn ...2/- APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT UNDER SECTION 7 OF THE REVENUE RECOVERY ACT FOR RS. 1,56,516/- DATED 23.6.2011. EXT.P2 : COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT UNDER SECTION 34 OF THE REVENUE RECOVERY ACT FOR RS. 1,56,516/- DATED 23.6.2011. EXT.P3 : COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT UNDER SECTION 7 OF THE REVENUE RECOVERY ACT FOR RS. 74,028/- DATED 23.6.2011. EXT.P4 : COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT UNDER SECTION 34 OF THE REVENUE RECOVERY ACT FOR RS. 74,028/- DATED 23.6.2011. EXT.P5 : COPY OF THE APPLICATION FOR CERTIFIED COPIES GIVEN BY THE PETITIONER TO THE 1ST RESPONDENT DATED 06.07.2011. EXT.P6 : COPY OF THE RELEVANT PAGE OF THE LOCAL DELIVERY BOOK EVIDENCING THE RECEIPT OF EXT.P5. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.19107 OF 2011 ---------------------------------------------- Dated this the 14th day of July, 2011 JUDGMENT The petitioner's grievance in this writ petition is that without issuing assessment orders to the petitioner, revenue recovery proceedings have been initiated for recovery of tax from the petitioner. The petitioner, therefore, seeks the following reliefs: “(a) issue a writ of certiorari or any other appropriate writ or order quashing Exts.P1 to P4 demand notices of the 2nd respondent. (b) issue a writ of mandamus or any other writ, order or direction, directing the 1st respondent to issue copies of the orders from which Exts.P1 to P4 demand had arisen as applied by Ext.P5. (c) issue a writ of mandamus or any other writ, order or direction, directing the respondents not to take further steps of recovery against the petitioner pursuant to Exts.P1 to P4 notices. 2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The assessing authority shall issue certified copies of the assessment orders on the basis of which Exts.P1 to P4 demand notices have been issued to the petitioner within two weeks from W.P.(C)No.19107/11 2 the date of receipt of a copy of this judgment. However, I make it clear that if the assessing authority has a case that the assessment orders have already been issued to the petitioner, it would be open to the assessing authority to endorse the same in the certified copies to be issued as directed above. In order to enable the petitioner to file appeals and seek interim orders, the revenue recovery proceedings shall be kept in abeyance for a period of one month. S. SIRI JAGAN, JUDGE acd W.P.(C)No.19107/11 3