IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 28TH JANUARY 2008 / 8TH MAGHA 1929 W.P(C).No. 2257 of 2008 (R) ---------------------------------- PETITIONER: -------------- V. BABURAJ, S/O. LATE KUNJIKRISHNAN, VARIYI PARAMBU, P.O. ARTS COLLEGE, KOZHIKODE - 18. BY ADV. SRI.R.RAMADAS RESPONDENTS: ----------------- 1. THE SALES TAX OFFICER, 2ND CIRCLE, COMMERCIAL TAXES, SALES TAX COMPLEX, KOZHIKODE. 2. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, KOZHIKODE. BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 2257 OF 2008 R ===================== Dated this the 28th day of January, 2008 J U D G M E N T The case of the petitioner is that a firm of which he was a partner was wound up in August 2004 and the sales tax registration was also cancelled immediately thereafter. It is stated that by Ext.P1 revenue recovery proceedings have been initiated for realising the sales tax dues for the assessment year 2002-03. The complaint is that till date even a copy of the assessment order has not been served on the petitioner. 2. In view of the submission made as above, learned Government pleader was directed to obtain instructions in the matter. On instructions, today, it is submitted before me that assessment was completed on 8/12/2006 and that on 23/2/2007, assessment order was sent to the firm by registered post and that the same was returned unclaimed. Therefore learned WPC 2257/08 :2 : Government pleader submits that the Department cannot be faulted for initiating revenue recovery action. 3. From the submissions made as above, what emerges is that assessment has been completed and a copy has been sent to the assessee in the address available with the respondents. If it has been sent as stated and the same was returned unclaimed, the Department cannot be faulted. 4. However, having regard to the fact that the petitioner is affected by the assessment stated to have been completed on 8/12/2006 and the consequential recovery action, I direct that on the petitioner approaching the 1st respondent, 1st respondent shall ensure that a copy of the assessment order is served on the petitioner forthwith. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE. Rp