IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 25TH FEBRUARY 2009 / 6TH PHALGUNA 1930 WP(C).No. 5214 of 2009(V) ----------------------------------------- PETITIONER(S): ---------------------- VARADA J. KUMAR, PARK ENGINEERING & TECHNOLOGIES, G 42, PANAMPILLY NAGAR, COCHIN - 682 036. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX OFFICER, ADOOR. 2. COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 5214 OF 2009 V -------------------------------------- Dated this the 25th February, 2009 JUDGMENT Petitioner calls in question assessment orders which have been passed against her. The principal complaint raised by the petitioner is that the C Forms produced by her have not been accepted, even though they have been produced much before the assessment orders are passed. Learned Government Pleader on instructions, submits that the petitioner has produced the C Forms on 14.11.2008, while the assessment orders are dated 30.12.2008 and 6.1.2009. I would think that having regard to the facts, while the petitioner has to be relegated to pursue the alternate remedy, recovery proceedings should be directed to be kept in abeyance, subject to the petitioner paying Rs.30,000/=. Accordingly, the Writ Petition is disposed of as follows: If the petitioner prefers Appeals within two weeks from today, the Appeals will be taken up and a decision will be taken thereon in accordance with law, within four months from the WPC.5214/09 V 2 date of filing the Appeals. In the meantime, if the petitioner pays Rs.30,000/= (Rupees Thirty Thousand) within four weeks from today, recovery proceedings will be kept in abeyance till the disposal of the Appeals. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge