IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 19TH FEBRUARY 2008 / 30TH MAGHA 1929 WP(C).No. 4480 of 2008(G) ------------------------- PETITIONER: --------------- V.UDAYAKUMAR, HOLI WAY, NALUKODI P.O., CHANGANACHERRY. BY ADV. DR.K.P.SATHEESAN SRI.K.K.GOPINATHAN NAIR SRI.M.R.JAYAPRASAD SRI.P.MOHANDAS (ERNAKULAM) RESPONDENTS: ----------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 1. 2. THE COMMERCIAL TAX OFFICER - I, THIRUVALLA. 3. THE TAHSILDAR, THIRUVALLA. BY GOVT.PLEADER TEK CHAND THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 4480 OF 2008 G ==================== Dated this the 19th day of February, 2008 J U D G M E N T The prayer sought for in this writ petition is to quash Ext.P4. There is also a prayer to direct the 2nd respondent to complete the assessment for the years 2002-03 and 2003-04. Petitioner also seeks an order requiring the respondents to release attachment of the petitioner's property. Petitioner submits that although the entire liability for the aforesaid assessment years has been discharged by him, for the only reason of non finalisation of the assessment proceedings, the attachment is not lifted. According to him, he had made an application for lifting the attachment and that request has been turned by the respondents in Ext.P4. It is in this background petitioner seeks the aforesaid reliefs. 2. Learned Government Pleader on instruction submits that despite repeated notices, the petitioner did not produce the WPC 4480/08 :2 : books of accounts or co-operate with the authorities to complete the assessments and it is therefore that the liability could not be quantified or attachment could be lifted. 3. If as stated by the learned Government pleader, the non finalisation of the assessments is for reasons attributable to the petitioner, the Department cannot be faulted for not lifting the attachment. Irrespective of the controversies that are raised by the parties before me, I feel that the issue can be given quietus with the following directions. 4. That for enabling the respondents to complete the assessment for the years 2002-03 and 2003-04, I direct that the petitioner shall make available the books of accounts and other documents that are sought for this purpose. The 2nd respondent will issue notice to the petitioner requiring production of the said documents and on receipt thereof, the petitioner shall make available documents that are needed for completion of the assessment. Once assessment is completed and liability is quantified, it will be intimated to the petitioner and payment is made in terms thereof, the attachment effected will be lifted WPC 4480/08 :3 : forthwith. 5. It is directed that with the co-operation of the petitioner, the process of assessment shall be completed as directed above within a period of six weeks of production of a copy of this judgment. Writ petition is disposed of as above. ANTONY DOMINIC,JUDGE. Rp