IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 27TH MARCH 2009 / 6TH CHAITHRA 1931 WP(C).No. 10039 of 2009(Y) -------------------------- PETITIONER(S): --------------- 1. SRI.KURIAN JOSEPH,AGED 50,S/O.K.K.KURIAN RESIDING AT BETHEL HOUSE THEKKUMGOPURAM, KOTTAYAM-686001,PROPRIETOR OF M/S.BATHEL AGENCIES DEALERS IN ELECTRICAL GOODS M.D.COMMERCIAL CENTRE K.K.ROAD, KOTTAYAM. 2. SMT.MARY JOSEPH, AGED 46, W/O.SRI.KURIAN JOSEPH,RESIDING AT BETHEL HOUSE, THEKKUMGOPURAM,KOTTAYAM-686001,PROPRIETRIX OF M/S. BATHEL ELECTRICAL M.D.COMMERCIAL CENTRE, K.K.ROAD,KOTTAYAM. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER (AUDIT ASST) COMMERCIAL TAXES DEPARTMENT KOTTAYAM. 2. COMMERCIAL TAX OFFICER 1ST CIRCLE, KOTTAYAM. 3. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, THEVALLY P.O. KOLLAM. 4. STATE OF KERALA, REPRESENTED BY SECRETARY TO TAXES, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 10039 OF 2009 Y ```````````````````````````````````````````````````` Dated this the 27th day of March, 2009 J U D G M E N T Petitioners challenge Exts.P9 and P10. 2. I heard learned counsel for the petitioners and learned Government Pleader. Learned counsel for the petitioners would only submit that the petitioners will file appeal against the assessment orders. In such circumstances, writ petition is disposed of without prejudice to the right of the petitioners to prefer appeal and ordering that the recovery proceedings against the petitioners will be kept in abeyance for three weeks from today. (K.M.JOSEPH, JUDGE) aks