IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 5540 of 2008(H)
1. NADAVARAMBA BELL METAL HANDICRAFT
... Petitioner
Vs
1. THE SALES TAX OFFICER, IRINJALAKUDA.
... Respondent
2. THE DEPUTY COMMISSIONER (APPEALS)
3. THE APPELLATE TRIBUNAL
4. THE DEPUTY TAHSILDAR, REVENUE RECOVERY
5. THE VILLAGE OFFICER
6. THE STATE OF KERALA, REP. BY
For Petitioner :SRI.G.SREEKUMAR (CHELUR)
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :25/02/2008
O R D E R
ANTONY DOMINIC, J.
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W.P.C.No.5540 of 2008
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Dated this the 25th day of February, 2008
JUDGMENT
The petitioner submits that for the assessment year 1998-
1999 to 2002-2003 assessments were completed against which
appeals were filed. The appeals were also considered by the
Tribunal and were remanded.
2. It is the case of the petitioner that revised orders of
assessment were not issued. However, the revenue recovery
proceedings is being initiated against the property of the
petitioner society.
3. The learned Government Pleader on instructions
submits that once the matter was remanded by the Tribunal,
notice was issued to the petitioner for producing documents. It
is submitted that the documents were not produced and finally
the revised assessment orders were issued on 22.1.2008.
4. Since, as stated by the learned Government Pleader
revised assessment order have been issued, remedy available to
the petitioner is invoke the appellate remedy provided for in the
WPC5540/2008 2
statute. However, the petitioner complains that the recovery is
continued on the basis of the original assessment orders that is
now revised even according to the learned Government Pleader.
Now that the assessment orders have been revised as stated
above, it is necessary that the requisitions are also revised
accordingly. If this has not been done so far, necessary action
will be taken in this regard.
ANTONY DOMINIC, JUDGE
csl