IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 26TH MAY 2008 / 5TH JYAISHTA 1930 WP(C).No. 14070 of 2008(Y) -------------------------- PETITIONER: ----------------- M/S.ABT TEXTILES PVT.LIMITED, VANNAMADA ROAD,CHITTUR,PALAKKAD, REP.BY ITS AUTHORISED SIGNATORY, N.SHANMUGHA SUNDARAM. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS: --------------------- 1. THE COMMERCIAL TAX OFFICER,CHITTUR. 2. THE ASSISTANT COMMISSIONER (ASSMT), SPECIAL CIRCLE,COMMERCIAL TAXES,PALAKKAD. BY GOVERNMENT PLEADER FOR R.1,2 SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.14070 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 26th day of May, 2008 JUDGMENT Petitioner calls in question Exts.P4 to P12. Exts.P4 to P12 are provisional assessment orders passed in relation to the petitioner. By Ext.P1 the petitioner was issued with pre-assessment notice. Petitioner challenges the impugned orders on the ground inter alia that the petitioner was not given sufficient time to respond properly to the notices. It is also its case that the petitioner had time to produce C Forms and F Forms till the completion of the assessment and the hasty culmination of the assessment proceedings has visited the petitioner with injustice. He also relies on the Circular, which enjoins that the assessee must be given sufficient time. It is also pointed out that this court has held that atleast two weeks time should be granted. In this case it is common case that except in relation to the two notices even the time which was allowed under the notices was not actually allowed to the petitioner as the assessment orders came to be passed prior to the expiry of the period. Learned counsel for the petitioner would submit that they are all provisional assessment orders and having regard to the lapse of time this court may direct the authority to pass final assessment WPC. 14070/2008. 2 order for the year in question rather than setting aside the impugned orders and directing fresh orders to be passed. 2. Learned Government Pleader on instructions does not seriously oppose the request of the petitioner. He would also submit that hearing is over and further hearing is posted to today and tomorrow. Having regard to the facts, Exts.P4 to P12 are quashed and the first respondent is directed to complete the assessment within two weeks from the date of receipt of a copy of this judgment. The writ petition is disposed of as above. (K.M. JOSEPH, JUDGE) sb