IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 11TH JANUARY 2010 / 21TH POUSHA 1931 WP(C).No. 828 of 2010(C) ------------------------ PETITIONER(S): --------------- N.J.BUSINESS CORPORATION, STONE HOUSE, MARKET ROAD, ALUVA, REPRESENTED BY ITS MANAGER, RAJASH.G. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER(ASSESSMENT)-1 COMMERCIAL TAXES, SPECIAL CIRCLE, MATTANCHERRY AT ALUVA. 2. THE DY.COMMISSIONER (APPEALS), ERNAKULAM 3. DY.COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 828 of 2010 ----------------------------------- Dated, this the 11th day of January, 2010 J U D G M E N T The petitioner is challenging Exts.P9 and P10 orders, whereby interference has been declined by the first respondent/Assessing Authority alleging some lapses on the part of the petitioner in not appearing before the said authority and also in producing the relevant Books of Accounts, despite the clear direction given by the Appellate Authority vide Exts.P4 and P5. 2. The learned Government Pleader submits with specific reference to Exts.P4 and P5 appellate orders, that the petitioner was bound to appear before the first respondent/Assessing Authority with all the Books of Accounts and that no notice whatsoever specifying any particular date was intended to be served or ordered in this regard and the petitioner was free to produce the same on any date, subject to his convenience, within the stipulated time. The learned Government Pleader further submits that, there is absolutely no merit in the contention of the petitioner that the petitioner was awaiting notice in this regard. 3. The learned counsel for the petitioner submits that the WP(C) No.828/2010 2 petitioner was very much there in the office of the first respondent, on many an occasion during the relevant time, in connection with the assessment proceedings pertaining to the other assessment years as revealed from Ext.P6, despite which the proceedings were finalized behind the back of the petitioner; which is only intended to cause maximum harassment and hence is subjected to challenge in this Writ Petition. 4. After hearing the rival submissions, this Court finds that the matter could be finalized by giving one more opportunity to the petitioner to produce the Books of Accounts. Accordingly, the petitioner is directed to produce all the Books of Accounts before the first respondent within one week from the date of receipt of a copy of this judgment, without waiting for any notice and on such an event, the first respondent shall consider all the facts and circumstances after verifying all the Books of Accounts and shall finalise the proceedings as directed by the Appellate Authority vide Exts.P4 and P5, as expeditiously as possible, at any rate, within one month thereafter. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc