IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 19TH MARCH 2008 / 29TH PHALGUNA 1929 W.P(C).No. 6518 of 2008(A) --------------------------------- PETITIONER: -------------- M.A.SUBAIDA BEAGUM, BANU HATCHERY ENTERPRISES, PUDUNAGARAM, PALAKKAD. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT: --------------- COMMERCIAL TAX OFFICER, CHITTUR, PALAKKAD. BY GOVT. PLEADER, SRI. 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. 6518 OF 2008 A ==================== Dated this the 19th day of March, 2008 J U D G M E N T The challenge in this writ petition is against Ext.P2 notice. 2. By issuing Ext.P2 notice under Section 19, Ext.P1 assessment order for the year 1999-2000 is sought to be re-opened. The contention that is raised in this writ petition is that Ext.P2 notice is issued after the expiry of 5 years from the expiry of the year to which the tax relates and therefore is beyond the permitted time. 3. The justification that is now offered by the respondent in the statement filed is by relying on Ext.P3 judgment. According to him, it is pursuant to the directions issued in Ext.P3 judgment that Ext.P2 notice proposing to reopen Ext.P2 was issued. 4. A reading of Ext.P3 judgment shows that the issue covered by that judgment is in relation to the assessment years 1997-98 and 1998-99. Therefore, even if what is contended by the respondent is factually correct, the benefit of the judgment cannot enure in their favour to justify reopening WPC 6518/08 :2 : of the assessment for the year 1999-2000 at this distance of time. For this reason, Ext.P2 cannot be sustained and it is quashed. Writ petition is disposed of as above. ANTONY DOMINIC,JUDGE. Rp