IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 19TH MARCH 2008 / 29TH PHALGUNA 1929 WP(C).No. 9287 of 2008(E) ------------------------- PETITIONER: ------------ M/S. ARASAN MATCH INDUSTRIES SALES DEPOT, REGN.NO.23030252425, IX/396B PERUMTHURUTHY, THIRUVALLA, REP. BY JUNIOR OFFICER ACCOUNTS CUM DEPOT MANAGER R.VIJAYAKUMAR. BY ADV. SRI.S.SOMAN RESPONDENTS: ------------- 1. INSPECTING ASST. COMMISSIONER OFFICE OF THE INSPECTING ASST. COMMISSIONER COMMERCIAL TAXES, PATHANAMTHITTA. 2. ASSISTANT COMMISSIONER COMMERCIAL TAXES, PATHANAMTHITTA. BY GOVT. PLEADER MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 9287 OF 2008 E = = = = = = = = = = = = = = = = Dated this the 19th March, 2008 J U D G M E N T The challenge in this writ petition is against Ext. P3, by which the assessment under the KVAT Act against the petitioner was completed. Petitioner contends that on receipt of Ext. P1 notice, by submitting Ext. P2 petitioner sought time till 5.3.2008 and that without granting such request, assessment has been completed by Ext. P3 dated 29.2.2008. It is complaining of violation of the principles of natural justice that this writ petition has been filed. However, on a reading of Ext. P3 order of assessment, it is seen that on making the request by Ext. P2, the petitioner was informed that the time granted was only till 29.2.2008 to file his objections and for personal appearance and that he did not avail of the opportunity. Therefore, the petitioner having been informed of the time thus granted, he ought to have filed his objection or at least, should have sought extension of time. This has not been done. If W.P.(C) No. 9287 OF 2008 -2- that be so, I cannot accept the plea of violation of the principles of natural justice. Therefore, the course open to the petitioner is to seek appellate remedy that is provided under the statute itself. With liberty to pursue that remedy, this writ petition is disposed of. It is directed that the steps for recovery pursuant to Ext. P3 will stand deferred till 31.3.2008. In the meantime, it will be open to the petitioner to pursue the appellate remedy as directed above. ANTONY DOMINIC JUDGE jan/-