IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 13TH JUNE 2008 / 23RD JYAISHTA 1930 WP(C).No. 24645 of 2005(H) -------------------------- PETITIONER: ------------ THOMAS SEBASTIAN, KARIPPAPARAMBIL HOUSE, PUTHUPPALLY P.O., KOTTAYAM. BY ADV. SRI.V.C.JAMES RESPONDENTS: ------------- 1. ADDITIONAL SALES TAX OFFICER IV, IIND CIRCLE, KOTTAYAM. 2. THE DEPUTY TAHSILDAR (R.R.), KOTTAYAM. BY G.P. SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE ORDER DATED 16.11.1979 PASSED BY THE APPELLATE AUTHORITY- APPELLATE ASST. COMMISSIONER, OF DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM. EXT.P2 TRUE COPY OF REVENUE RECOVERY NOTICE DATED 11.3.2004 ISSUED BY 2ND RESPONDENT. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 24645 OF 2005 -------------------------------------------- Dated this the 13th day of June, 2008 JUDGMENT While the case of the petitioner is that petitioner is not served with any notice for fresh assessment pursuant to Ext.P1 order in appeal issued for the assessment years 1978-79 to 1991-92, Government Pleader produced instructions from the Assessing Officer to the effect that several notices sent to the petitioner were returned unserved and therefore original assessment was restored after serving notice through affixture. Even though petitioner claims not to have received any notice, petitioner does not appear to have contacted the first respondent to find out the outcome of Ext.P1. Not even a single letter is even addressed by the petitioner to the first respondent. In the circumstances, I feel that petitioner can be given one more opportunity to produce books of accounts for fresh assessment in accordance with Ext.P1. W.P. is accordingly disposed of directing the petitioner to approach the first respondent with a copy of this judgment and as and when petitioner approaches the first respondent, first respondent will 2 give posting notice to the petitioner for the petitioner to produce books of accounts for verification and completion of assessment. There will be direction to first respondent to give continous posting dates to the petitioner and complete the assessments and issue revised orders for all the years referred above within a period of two months from today. Petitioner will produce a copy of this judgment before the first respondent for compliance. Recovery proceedings will continue to ramain stayed for another three months. Recovery thereafter will be based on revised orders to be issued by the first respondent. As and when revised orders are issued, exparte orders issued should be recalled by the Officer. (C.N. RAMACHANDRAN NAIR) Judge kk 3