Thomas Sebastian vs Additional Sales Tax Officer Iv on 13 June, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 24645 of 2005(H)


1. THOMAS SEBASTIAN,
                      ...  Petitioner

                        Vs



1. ADDITIONAL SALES TAX OFFICER IV,
                       ...       Respondent

2. THE DEPUTY TAHSILDAR (R.R.), KOTTAYAM.

                For Petitioner  :SRI.V.C.JAMES

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR

 Dated :13/06/2008

 O R D E R
                  C.N. RAMACHANDRAN NAIR, J.
                  --------------------------------------------
                       W.P.C. NO. 24645 OF 2005
                  --------------------------------------------
                 Dated this the 13th day of June, 2008

                                JUDGMENT

While the case of the petitioner is that petitioner is not served

with any notice for fresh assessment pursuant to Ext.P1 order in appeal

issued for the assessment years 1978-79 to 1991-92, Government

Pleader produced instructions from the Assessing Officer to the effect

that several notices sent to the petitioner were returned unserved and

therefore original assessment was restored after serving notice through

affixture. Even though petitioner claims not to have received any

notice, petitioner does not appear to have contacted the first respondent

to find out the outcome of Ext.P1. Not even a single letter is even

addressed by the petitioner to the first respondent. In the

circumstances, I feel that petitioner can be given one more opportunity

to produce books of accounts for fresh assessment in accordance with

Ext.P1. W.P. is accordingly disposed of directing the petitioner to

approach the first respondent with a copy of this judgment and as and

when petitioner approaches the first respondent, first respondent will

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give posting notice to the petitioner for the petitioner to produce books

of accounts for verification and completion of assessment. There will

be direction to first respondent to give continous posting dates to the

petitioner and complete the assessments and issue revised orders for all

the years referred above within a period of two months from today.

Petitioner will produce a copy of this judgment before the first

respondent for compliance. Recovery proceedings will continue to

ramain stayed for another three months. Recovery thereafter will be

based on revised orders to be issued by the first respondent. As and

when revised orders are issued, exparte orders issued should be recalled

by the Officer.

(C.N. RAMACHANDRAN NAIR)
Judge
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