IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 23RD MAY 2008 / 2ND JYAISHTA 1930 WP(C).No. 23796 of 2005(G) -------------------------- PETITIONER: ------------ JYOTHISH KUMAR K.B., S/O. BALAKRISHNAN NAIR, RESIDING AT PUTHENPURAKKAL HOUSE, VATTAKKATPADY, PERUMBAVOOR. BY ADV. SRI.RAJESH VIJAYAN RESPONDENTS: ------------- 1. THE STATE OF KERALA, REPRESENTED BY DISTRICT COLLECTOR, ERNAKULAM. 2. THE DEPUTY TAHSILDAR (REVENUE RECOVERY) TALUK OFFICE, KUNNATHUNADU PERUMBAVOOR. 3. THE VILLAGE OFFICER, PERUMBAVOOR. 4. ASSISTANT SALES TAX OFFICER (A.S.T.O-IV) THALIPARAMBA, KANNUR DISTRICT. BY SHRI.TEKCHAND, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.23796/2005 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF DEMAND NOTICE. P2 : COPY OF REPRESENTATION PREFERRED BY PETITIONER DATED 05/08/2005. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 23796 of 2005 --------------------------------- Dated, this the 23rd day of May, 2008 J U D G M E N T Petitioner is challenging recovery proceedings for recovery of arrears of tax and penalty. According to petitioner, business itself was closed in 2000 and therefore, the demand for the subsequent period is not tenable. However, learned Government Pleader submitted that assessment completed under Section 17(4) of the Act was modified and fresh orders are issued imposing penalty under Section 17(5A) of the Act based on unaccounted transport of goods by / for the petitioner. Since the impugned order is not served on petitioner on account of change of address, this writ petition is disposed of leaving freedom to petitioner to collect the order from 4th respondent and file appeal / revision as against such orders before the statutory authority. Petitioner is granted three weeks time from receipt of this judgment to collect the order and file appeal / revision before the statutory authority. Deposit made should be adjusted towards liability and the balance will be recovered based on orders in appeal / revision, if any filed as above. If appeal/revision is filed before the appellate authority as above, there will be direction to the appellate authority to pass orders on WP(C) No.23796/2005 -2- appeal/revision within a period of six weeks from the date of filing the same. Interim orders of stay granted by this Court will continue for a period of four months from now and thereafter recovery will be based on orders in revision / appeal filed against the impugned orders. (C.N.RAMACHANDRAN NAIR, JUDGE) jg