IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 26TH AUGUST 2011 / 4TH BHADRA 1933 WP(C).No. 23288 of 2011(I) -------------------------------------- PETITIONER(S): ----------------------- K.O.ITTOOP,PROPRIETOR, M/S.KONUPARAMBAN TRADERS, HOSPITAL ROAD, CHALAKUDY,THRISSUR DISTRICT BY ADV. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT(S): ------------------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE, PANKAJ BUILDING, ROUND NORTH, THRISSUR-4. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, IRINJALAKUDA, THRISSUR DISTRICT.PIN-680 007. 3. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES,CIVIL STATION, THRISSUR.PIN-680 001 R1 TO R3 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.23288/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE NOTICE DATED 3/11/2010 ISSUED BY THE 1ST RESPONDENT. P2 COPY OF THE REPLY DATED 25/11/2010 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT P3 COPY OF THE ASSESSMENT ORDER DATED 8/12/2010 ISSUED BY THE 1ST RESPONDENT FOR ASSESSMENT YEAR 2008-09. P4 COPY OF THE PETITION DATED 14/1/2011 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. P5 COPY OF THE DEMAND NOTICE DATED 25/2/2011 ISSUED BY THE 2ND RESPONDENT P6 COPY OF THE COVERING LETTER DATED 9/3/2011 SHOWING THE PAYMENT P7 COPY OF THE REMINDER DATED 6/8/2011 GIVEN BY THE PETITIONER TO THE 1ST RESPONDENT. P8 COPY OF THE ORDER DATED 16/8/2011 ISSUED BY THE 2ND RESPONDENT. P9 COPY OF THE PETITION DATED 18/8/2011 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. P10 COPY OF THE CERTIFICATE ISSUED BY THE FEDERAL BANK RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.S.TO.JUDGE sts T.R. Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 23288 of 2011-I - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 26th day of August, 2011. JUDGMENT The petitioner is an assessee under the Kerala Value Added Tax Act, 2003. Ext.P1 is the pre assessment notice issued for the year 2008-2009. The reply given by the petitioner has been produced as Ext.P1. According to the petitioner, overlooking the same, the assessment was completed as evident from Ext.P3 order. 2. The petitioner has no grievance regarding the assessment. But the main grievance is regarding the non crediting of payments made by the petitioner along with the monthly returns. Ext.P4 is a petition filed thereafter by the petitioner and the allegation is that overlooking the contentions raised therein, the proceedings under the Revenue Recovery Act has been initiated as per Ext.P5. It is submitted that the petitioner has already remitted an amount of Rs.1,00,471/-. 3. Now the petitioner is faced with an attachment of the bank account as per Ext.P8. It is pointed out that the same will prejudice the contentions of the petitioner. 4. Heard learned Govt. Pleader appearing for the respondents. wpc 23288/2011 2 5. There will be a direction to the first respondent to consider and pass orders on Ext.P4, after hearing the petitioner, within a period of one month from the date of receipt of a copy of this judgment. Till then, the recovery proceedings will stand stayed. But the petitioner will be allowed to operate the bank account maintaining the amount equal to the attachment, in the S.B. account. The writ petition is disposed of as above. No costs. (T.R. Ramachandran Nair, Judge.) kav/