IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 24TH OCTOBER 2008 / 2ND KARTHIKA 1930 WP(C).No. 28766 of 2008(Y) ---------------------------------------------- PETITIONER(S): ---------------------- T.V.UMMER KOYA, S/O. ABOOBACKER, AGED 52 RESIDING AT T.V. MANZIL, TANUR, MALAPPURAM DIST. BY ADV. SRI.K.T.SHYAMKUMAR SRI.HARISH R. MENON RESPONDENT(S): -------------------------- 1. THE DISTRICT COLLECTOR, MALAPPURAM, MALAPPURAM DISTRICT. 2. THE TAHSILDAR, TIRUR (REVENUE), MALAPPURAM DISTRICT. 3. THE ADDITIONAL SALE TAX OFFICER, TIRUR, MALAPPURAM DISTRICT. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 28766 OF 2008 Y -------------------------------------- Dated this the 24th October, 2008 JUDGMENT Briefly put, the case of the petitioner is as follows: Petitioner was a Partner along with his five brothers, of a Firm by name M/s. Yas Brothers Baking Products. Assessments were completed for the years 1987 - 1988 to 1993 - 1994. Petitioner preferred Appeals. They came to be allowed by Ext.P1. The matter was remanded to the assessing authority for redoing it. Complaint of the petitioner is that petitioner is issued with Ext.P2 series of notices demanding amounts without redoing the assessments. Learned Government Pleader got instructions. He submits that after the remand and after issuing notice to the petitioner, assessments have been redone for the years in question. If that is so, it is for the petitioner to resort to the remedies available against the assessment orders passed pursuant to Ext.P1. They are not challenged in this Writ Petition. In such circumstances, the only direction that can be given is to WPC. 28766/08 Y 2 keep the recovery proceedings in abeyance for some time, so that the petitioner can approach the assessing authority and obtain the orders of assessment and work out his remedies. Accordingly, it is ordered that recovery proceedings pursuant to Ext.P2 series of notices will be kept in abeyance for one month from today. The Writ Petition is disposed of as above. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge