IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 24TH JUNE 2010 / 3RD ASHADHA 1932 WP(C).No. 37293 of 2009(F) ---------------------------------------- PETITIONER(S): ------------------------- C.RAJAGOPAL, S/O. LATE SRI.CHANDRASEKHARAN NAIR, MADAMPILLY HOUSE, NEAR VISWA JYOTHI PUBLIC SCHOOL, VENGOOR, ANGAMALY. BY ADV. SRI.WILSON URMESE RESPONDENT(S): --------------------------- 1. THE SPECIAL TAHSILDAR (R.R.), ALUVA. 2. THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, MATTANCHERRY AT ALUVA, ERNAKULAM DISTRICT. 3. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY. 4. STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM. R1 TO R4 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.37293/2009 F APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF NOTICE DTD. 24/07/2002 ISSUED BY THE 2ND RESPONDENT. P2: COPY OF THE JUDGMENT DTD. 12/12/2003 IN WPC.NO.39279/2003. P3: COPY OF THE ORDER NO.ISM.49/2002-03 DTD. 28/03/2003 BY THE 2ND RESPONDENT. P4: COPY OF THE ORDER DTD. 17/02/2004 PASSED BY THE 3RD RESPONDENT. P5: COPY OF THE DEMAND NOTICE DTD. 03/12/2009 ISSUED BY THE 1ST RESPONDENT. P6: COPY OF THE ATTACHMENT NOTICE DTD. 03/12/2009. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.37293 of 2009-F ---------------------------- Dated this the 24th day of June, 2010. J U D G M E N T The learned Government Pleader appearing for the respondents submits that, the present demand covered by Exts.P5/P5(a) are in respect of the 'assessment', whereas the earlier liability set aside in appeal by the appellate authority was in respect of the 'penalty'. The learned Government Pleader also submits that the assessing authority is not a party to the Writ Petition. 2. The learned counsel for the petitioner submits that no proceeding whatsoever with regard to the 'assessment' has been served to the petitioner and that the petitioner has been virtually prevented from the right of the appeal as well. 3. The learned Government Pleader submits that the assessment order was actually sent to the petitioner by registered post, which however was returned 'unclaimed'; the correctness of which is strongly rebutted from the part of the petitioner. 4. Considering the facts and circumstances, if the petitioner approaches the assessing authority by filing a petition for issuance W.P(C) No.37293 of 2009-F 2 of a certified copy of the assessment order, the concerned authority shall consider and serve a copy of the same within two weeks from the date of filing the petition. The rights and liberties of the petitioner to challenge the assessment order are left open and nothing is expressed with regard to the merits of the case. So as to enable the petitioner to avail the statutory remedy, the coercive proceedings shall be kept in abeyance for a period of one month. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab