IN THE HIGH COURT OF KERALA AT ERNAKULAM
OP No. 3810 of 2003(C)
1. N.M. MANI, S/O. KURIAN,
... Petitioner
Vs
1. THE TAHSILDAR (R.R.),
... Respondent
2. ADDITIONAL SALES TAX OFFICER-II,
For Petitioner :SRI.BABU S. NAIR
For Respondent : No Appearance
The Hon'ble MR. Justice KURIAN JOSEPH
Dated :04/01/2008
O R D E R
KURIAN JOSEPH, J.
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O.P. No. 3810 OF 2003
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Dated this the 4th day of January, 2008.
J U D G M E N T
Petitioner approached this Court aggrieved by the recovery steps
initiated by the first respondent. Learned Government Pleader for Tax
points out that the recovery is made pursuant to Exhibit P1
assessment order. If the petitioner is aggrieved by the assessment,
the remedy open to him is to pursue an ordinary remedy of appeal.
2. In view of the pendency of the original petition, it is made
clear that in the event of the petitioner filing an appeal within a period
of two months from today against Exhibit P1, the same shall be
treated to have been filed in time. The appellate authority shall
dispose of the matter on merits with notice to the parties within a
period of four months from the date of filing of the appeal.
Therefore, without prejudice to the liberty to the petitioner to
pursue his statutory remedy as above, this original petition is disposed
of making it clear that further proceedings for recovery shall be
deferred for a period of six months from today in order to enable the
petitioner to workout the relief as above.
KURIAN JOSEPH, JUDGE.
smp
KURIAN JOSEPH, J.
O.P. NO. 3810 OF 2003
J U D G M E N T
04.01.2008