IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 17TH SEPTEMBER 2008 / 26TH BHADRA 1930 WP(C).No. 27004 of 2008(M) -------------------------- PETITIONER: ------------------ K.T.ANIL, S/O.THANKAPPAN .K.N. AGED 34, MANAGING PARTNER M/S.A ONE FOOD PRODUCTS VATTUKALAM PO., KADAPPOOR ETTUMANOOR, KOTTAYAM, R/AT.KANDAMATHETTU HOUSE VATTUKALAM PO., KADAPOOR, ETTUMANOOR. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: --------------------- 1. COMMERCIAL TAX OFFICER(AUDIT ASST.) O/O.THE DY.COMMISSIONER(AA) COMMERCIAL TAXES DEPARTMENT, KOTTAYAM. 2. ASST.COMMISIONER, KVAT SPECIAL CIRCLE, COMMERCIAL TAXES KOTTAYAM. 3. SECRETARY TO GOVERNMENT (TAXES) FINANCE DEPARTMENT, TRIVANDRUM REP. BY GOVERNMENT OF KERALA. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.27004 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 17th day of September, 2008 JUDGMENT Petitioner complains of the violation of the directions of this court contained in Ext.P4 judgment dated 31.7.2008. In Ext.P4 judgment, this court had directed the first respondent to consider Ext.P4 objection and also afford an opportunity of hearing to the petitioner before passing final assessment order, if order has not already been passed. However, Ext.P7 assessment order has been passed. Ext.P7 is dated 28.7.2008, that is prior to the judgment. Of course petitioner has a case that the order is passed subsequently, but it is pre-dated. 2. Heard counsel for the petitioner and the learned Government Pleader. 3. I would think that this is a case where the petitioner should be relegated to prefer an appeal under the Statute. Accordingly, the writ petition is disposed of relegating the petitioner to prefer an appeal against Ext.P7. If the petitioner prefers an appeal within two weeks from today, the appellate authority will consider the same on merits and without reference to any delay in filing the appeal. In order to facilitate the petitioner to seek interim relief in the matter against WPC. 27004/2008. 2 recovery, recovery proceedings pursuant to Ext.P7 will be kept in abeyance for a period of three weeks from today. (K.M. JOSEPH, JUDGE) sb