IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 6TH DECEMBER 2007 / 15TH AGRAHAYANA 1929 OP.No. 34950 of 2000(I) ----------------------- PETITIONER: ------------ M/S.K.P.L.OIL MILLS, IRINJALAKUDA, TRICHUR DIST., REP. BY MANAGING DIRECTOR, SHRI.JOSE JOHN, S/O.K.P.JOHN. BY ADV. SRI.T.M.SREEDHARAN SRI.N.UNNIKRISHNAN SMT.M.LALITHA NAIR RESPONDENTS: ------------- 1. THE ASST. COMMISSIONER (ASSMT.)I, COMMERCIAL TAXES OFFICE, SPECIAL CIRCLE, TRISSUR. 2. THE STATE OF KERALA, REP. BY CHIEF SECRETARY, SECRETARY, TRIVANDRUM. BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 06/12/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP NO.59650/2000 IN O.P. NO.34950/2000 DISMISSED: 6.12.2007 SD/-(C.N.RAMACHANDRAN NAIR, JUDGE.) APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF ASSESSMENT ORDER FOR 1991-92 DT.24.5.97. P2: TRUE COPY OF NOTICE DT.25.11.2000. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... O.P. No.34950 of 2000 .................................................................... Dated this the 6th day of December, 2007. JUDGMENT The petitioner is challenging Ext.P2 which is only a notice proposing assessment including levy of interest. Even though Section 23(3A) is not stated in the notice, Government Pleader stated that Section 23(3A) is applicable in pending cases also. In any case it is for the petitioner to file objection against Ext.P2 for the officer to consider. If objection is not filed, the officer is directed to complete the proceedings in accordance with law. If objection is filed, the officer will consider the same and pass orders. The O.P. is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms