IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 23RD NOVEMBER 2011 / 2ND AGRAHAYANA 1933 WA.No. 1753 of 2011() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.9784/2009 .................... APPELLANT(S): PETITIONER -------------------------------------------- ANISH PHILIP, S/O.(LATE) V.A.PHILIP, AGED 35 YEARS, YMCA ROAD, ALLEPPEY. BY ADV. SRI.V.B.HARI NARAYANAN RESPONDENT(S): ------------------------ 1. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, THIRUVANANTHAPURAM, PIN-695001. 2. COMMERCIAL TAX OFFICER, 2ND CIRCLE, ALAPPUZHA-688001. BY GOVT. PLEADER SRI. BOBBY JOHN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 23/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA.No. 1753 of 2011() APPEANDIX: PETITIONER'S EXHIBITS: EXT.P1: A TRUE COPY OF THE NITICE DATED 6.5.2004. EXT.P2: A TRUE COPY OF THE OBJECTION FILED BY THE PETITIONER DATED 27.5.2004. EXT.P3: A TRUE COPY OF A NOTICE DATED 9.6.2008. EXT.P4: COPY OF THE JUDGMENT IN WRIT PETITION No.18964/2008 DATED 26.6.2008. EXT.P5: A COPY OF THE ASSESSMENT ORDER DATED 22.12.2008. EXT.P6: A COPY OF THE DEMAND NOTICE ISSUED UNDER RULE 17(4). EXT.P7: A COPY OF THE OBJECTION DATED 12.1.2009. RESPONDENTS' EXHIBITS: EXT.R-2(a): TRUE COPY OF THE LETTER DATED 25.10.2005 OF THE CONSIGNOR. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR & K. VINOD CHANDRAN,JJ ============================== W.A. NO. 1753 OF 2011 ============================ Dated this the 23rd November 2011 JUDGMENT Ramachandran Nair, J. This writ appeal is filed against the judgment of the learned Single Judge declining to entertain the writ petition challenging the assessment order for the reason that the petitioner has a right to challenge the assessment order by filing appeal. We have heard the learned counsel for the appellant, who contended that there is violation of natural justice. On going through the judgment and assessment order, we do not find any substance in the allegation because the appellant did not even produce the books of account on being directed to produce the same. Further the assessment itself is based on the information from the supplier from outside Kerala. The appellant does not want to cross examine the supplier to challenge the statement based on which the assessment is proposed. On the other hand, he wants to cross examine the WA 1753/2011 2 driver of the lorry whom the Department could not trace. Therefore, we are not inclined to interfere with the assessment. However, it is open to the appellant to file an appeal, if the appellant so desires. Sd/- C.N. RAMACHANDRAN NAIR, JUDGE Sd/- K. VINOD CHANDRAN, JUDGE ks. True copy P.s. To Judge