IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 7TH JULY 2011 / 16TH ASHADHA 1933 WP(C).No. 8117 of 2011(L) -------------------- PETITIONER : --------------------- P.O.DEVASSY, THOMSON METALS, MALAYATTOOR, ERNAKULAM DISTRICT BY ADV. SRI. R. MURALIDHARAN (AROOR) RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, ANGAMALY- 686 048 2. THE INTELLIGENCE OFFICER, SQUAD NO.II., MATTANCHERRY AT KARUKUTTY-686 048 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 015 R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 8117 of 2011(L) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE PENALTY ORDER PASSED BY THE 2ND RESPONDENT, DATED 12.3.2009 FOR THE YEAR 2002-03. EXT.P2 : -DO- -DO- 2003-04. EXT.P3 : -DO- -DO- 2004-05. EXT.P4 : COPY OF THE REVISION PETITIONS FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 08.08.2009 FOR 2002-03. EXT.P5 : -DO- -DO- 2003-04. EXT.P6 : -DO- -DO- 2004-05. EXT.P7 : COPY OF THE COMMON APPELLATE ORDER PASSED BY THE APPELLATE TRIBUNAL DATED 24.11.2010. EXT.P8 : COPY OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT DATED 18.2.2011 FOR 2002-03. EXT.P9 : -DO- -DO- 2003-04. EXT.P10 : -DO- -DO- 2004-05. EXT.P11 : COPY OF THE CERTIFICATE ISSUED BY THE KERALA KHADI & VILLAGE INDUSTRIES BOARD, DATED 01.12.2007 FOR 2002-03. EXT.P12 : -DO- -DO- 2003-04. EXT.P13 -DO- -DO- 2004-05. EXT.P14 COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 18.1.2005 FOR THE YEAR 2002-03. EXT.P15 COPY OF THE NOTIFICATION IN SRO. 652/2009. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.8117 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 7th day of July, 2011 J U D G M E N T The petitioner is challenging pre-assessment notices for assessment under the Kerala General Sales Tax Act. The petitioner submits that filing of objections against the pre-assessments notices would be a futile exercise insofar as the proposals in the pre-assessment notices are based on an order of penalty passed on the petitioner which is under challenge before the appellate authority. I am of opinion that, the petitioner should take up all these contentions before the assessing authority and if the assessing authority passes an order adverse to the petitioner, the petitioner has to challenge the same in appeal and seek stay of recovery on the ground that the appeal against the penalty order is pending. I am of opinion that the same would be a very good ground for seeking stay. Therefore, I am not inclined to exercise my discretionary jurisdiction in favour of the W.P.(C)No.8117 of 2011 -2- petitioner to interfere with the pre-assessment notices. Accordingly without prejudice to the right of the petitioner to take up all his contentions in reply to the pre-assessment notices, this writ petition is disposed of. But while dismissing the challenge against the pre-assessment notices, I direct the 3rd respondent to consider and pass orders on Exts.P4 to P6 as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/