IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 10TH APRIL 2008 / 21ST CHAITHRA 1930 WP(C).No. 10131 of 2008(F) -------------------------- PETITIONER: ------------ TRESA PRESILLA JACOB, MALABAR AGRO PRODUCTS, KANJIRAPUZHA.P.O; PALAKKAD. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENTS: ------------- 1. COMMERCIAL TAX OFFICER (AA) O/O THE ASSISTANT COMMISSIONER(AA) COMMERCIAL TAXES, PALAKKAD, PIN-678001. 2. COMMERCIAL TAX OFFICER, MANNARKAD, PALAKKAD, PIN:678582. 3. INSPECTNG ASST. COMMISSIONER, COMMERCIAL TAXES, PALAKKAD, PIN-678 001. 4. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001. BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ---------------------- WP(C) No.10131 of 2008 ------------------------------------ Dated, this the 10th day of April, 2008 J U D G M E N T Petitioner is challenging recovery proceedings for recovery of arrears of tax and penalty because assessment orders are not served on petitioner. However, learned Government Pleader submitted that petitioner was served with notice before orders are issued and petitioner filed written reply and, in fact, assessment orders are also served on petitioner. In the circumstances, this writ petition is closed leaving freedom to the petitioner to collect orders again from the Assessing Officer and file appeal or revision, if orders are not available with the petitioner. Concerned respondents are directed to issue copy of the orders at the request of the petitioner. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg