IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 1ST APRIL 2008 / 12TH CHAITHRA 1930 WP(C).No. 11515 of 2007(U) -------------------------- PETITIONER: ------------ PAVANA JACOB , G-375,PANAMPILLY NAGAR, KOCHI-35. BY ADV. SRI.A.KUMAR RESPONDENTS: ------------- 1. THE ADDL.SALES TAX OFFICER II, IST CIRCLE,ERNAKULAM. 2. THE DEPUTY TAHSILDAR (RR), KANAYANNUR TALUK,ERNAKULAM, KOCHI-682 011. BY G.P. SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01/04/2008, THE COURT ON 01/04/2008 DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF ASSESSMENT ORDER PASSED BY R1 DT.31.1.2002. P2: TRUE COPY OF R.R. NOTICE ISSUED BY R2 DT.16.1.2007. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.11515 of 2007 .................................................................... Dated this the 1st day of April, 2008. JUDGMENT The petitioner's case is that business was carried on by her estranged husband in her name. However, Government Pleader produced old assessments which show that petitioner has signed Form 41 appointing her husband as manager of the business. Without verifying the assessment records for 1997-98, it is not possible for this court to consider petitioner's contention. In any case since petitioner has statutory remedy by way of appeal, I dispose of W.P. granting two weeks time from today to the petitioner to file appeal against assessment. It will be open to the petitioner to raise the contention that petitioner is not the real dealer who carried on business and if any such contention is raised, the Deputy Commissioner (Appeals) should call for assessment records, verify renewal of registration, return filed, tax payments etc., and identify the person who carried on business. Since petitioner's husband was the manager appointed to carry on business and in view of petitioner's case, there will be direction to the first respondent to issue notice to him and consider atleast protective assessment in his name to protect the department interest. The petitioner can move for 2 stay before the appellate authority. The interim order of stay granted by this court will continue for one month from now. If petitioner does not produce stay orders from the Deputy Commissioner(Appeals),within the said period, recovery will be continued after one month. If petitioner wants to inspect records, the appellate authority should permit the same at the time of hearing appeal. C.N.RAMACHANDRAN NAIR Judge pms 3