IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 2ND SEPTEMBER 2008 / 11TH BHADRA 1930 WP(C).No. 24386 of 2008(C) ---------------------------------------------- PETITIONER: ------------------ M/S. INDIAN BEVERAGES LTD., ELAVANCHERRY, PALAKKAD DISTRICT, REPRESENTED BY V.S. DEVARAJAN,MANAGER. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON RESPONDENTS: ----------------------- 1. ASST. COMMISSIONER (ASSESSMENT -1) SPECIAL CIRCLE, PALAKKAD. 2. TAHSILDAR (RR), TALUK OFFICE, CHITTUR. BY SR. GOVERNMENT PLEADER SHRI VINOD CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 24386 OF 2008 C -------------------------------------- Dated this the 2nd September, 2008 JUDGMENT Petitioner came to be assessed to tax by Ext.P1 order. Complaint of petitioner is that it was done without verifying the Books of Accounts. The Appellate Tribunal directed to redo the assessment after verifying the Books of Accounts. But, recovery steps are taken as evidenced by Ext.P3, without complying with the order of the Tribunal. This has brought the petitioner to this Court. I heard the learned counsel for petitioner and Shri Vinod Chandran, learned senior Government Pleader for taxes. He would submit that it is true that the matter has not be redone as directed in Ext.P2 and it may take at least a month's time. In such circumstances, the Writ Petition is disposed of as follows: It is directed that Ext.P3 will not be implemented and it will be kept in abeyance and the matter will await the decision of the assessing authority in terms of the appellate order. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge WPC 2