IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 31ST MARCH 2008 / 11TH CHAITHRA 1930 WP(C).No. 11674 of 2007(M) -------------------------- PETITIONER: ------------ M/S.CHAYA INDUSTRIES LTD., NEW INDUSTRIAL DEVELOPMENT AREA KANJIKODE, PALAKKAD DISTRICT REPRESENTED BY T.RAGHUNATHAN, MANAGING DIRECTOR. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS: ------------- COMMERCIAL TAX OFFICER, IIND CIRCLE, PALAKKAD. BY G.P. SRI. E.P. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31/03/2008, ALONG WITH WPC 33886 OF 2007 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 COPY OF THE NOTICE UNDER SECTION17(3) ISSUED BY THE RESPONDENT FOR 1999-00 DATED 22.2.2007 EXT.P2 COPY OF THE NOTICE ISSUED BY THE RESPONDENT DATED 22.2.2007 EXT.P3 COPY OF THE NOTICE ISSUED BY THE RESPONDENT DATED 22.2.2007 EXT.P4 COPY OF THE NOTICE ISSUED BY THE RESPONDENT DATED 22.2.2007 EXT.P5 COPY OF THE NOTICE ISSUED BY THE RESPONDENT DATED 22.2.2007 EXT.P6 TRUE COPY OF THE LETTER SUBMITTED BEFORE THE RESPONDENT BY THE PETITIONER DATED 10.2.2007 EXT.P7 COPY OF THE ORDER IN STA 2437 OF 2006 ISSUED BY THE DEPUTY COMMISSIONER, ERNAKULAM DATED 15.2.2007 RESPONDENT'S EXHIBITS: NIL TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 11674 & 33886 OF 2007 -------------------------------------------- Dated this the 31st day of March, 2008 JUDGMENT In these connected cases petitioner is challenging the notices and assessments issued thereafter for the assessment years 1999-2000, 2003-04 and 2004-05 on the ground that assessments were completed after remand without giving adequate opportunity to the petitioner to produce books of accounts. It is also pointed out that assessments later issued after petitioner challenged the notices are pre-dated in as much as there was delay of nearly 7 months in serving the assessment orders. Government Pleader submitted that petitioner persistently declined to produce books of accounts which led to ex-parte orders. In any case I do not find any justification for inordinate delay in serving the assessment orders. Moreover, the issue raised for earlier years that is 2001-02 and 2002-03 stands decided by the orders of the Tribunal and that of the first appellate authority which appear to have been accepted by the department. In the circumstances, and since WPCs are pending for long, I feel petitioner is entitled to one more opportunity to produce books of accounts and to have the assessments completed based on the 2 same. In the circumstances, W.P.Cs. are disposed of directing the petitioner to treat the findings in the assessment orders as proposal for assessment, to file detailed reply along with appellate order relied on and produce books of accounts after getting a date fixed from the Officer for appearance. The Assessing Officer will verify accounts and thereafter issue fresh pre-assessment notices, consider reply and complete the assessments treating the present orders as notices for assessments for the years 1999-2000, 2003-04 and 2004-05. The Assessing Officer is directed to complete the assessments before 30.4.2008. Petitioner will produce a copy of this judgment before the Assessing Officer for compliance and appear before the Officer who will give posting dates to the petitioner for appearance. However, if the assessments could not be completed before 30.4.2008 on account of non-co-operation of the petitioner, then the assessing officer is free to proceed with recovery of the amounts shown in the impugned assessment orders after 30.4.2008. In that event petitioner can challenge the assessments in appeals. Issue photocopy tomorrow itself. (C.N. RAMACHANDRAN NAIR) Judge kk 3