IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 2257 of 2008(R)
1. V. BABURAJ, S/O. LATE KUNJIKRISHNAN,
... Petitioner
Vs
1. THE SALES TAX OFFICER,
... Respondent
2. THE DEPUTY TAHSILDAR,
For Petitioner :SRI.R.RAMADAS
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :28/01/2008
O R D E R
ANTONY DOMINIC, J.
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W.P.(C) NO. 2257 OF 2008 R
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Dated this the 28th day of January, 2008
J U D G M E N T
The case of the petitioner is that a firm of which he was a
partner was wound up in August 2004 and the sales tax
registration was also cancelled immediately thereafter. It is
stated that by Ext.P1 revenue recovery proceedings have been
initiated for realising the sales tax dues for the assessment year
2002-03. The complaint is that till date even a copy of the
assessment order has not been served on the petitioner.
2. In view of the submission made as above, learned
Government pleader was directed to obtain instructions in the
matter. On instructions, today, it is submitted before me that
assessment was completed on 8/12/2006 and that on 23/2/2007,
assessment order was sent to the firm by registered post and
that the same was returned unclaimed. Therefore learned
WPC 2257/08
:2 :
Government pleader submits that the Department cannot be
faulted for initiating revenue recovery action.
3. From the submissions made as above, what emerges
is that assessment has been completed and a copy has been sent
to the assessee in the address available with the respondents. If
it has been sent as stated and the same was returned unclaimed,
the Department cannot be faulted.
4. However, having regard to the fact that the petitioner
is affected by the assessment stated to have been completed on
8/12/2006 and the consequential recovery action, I direct that on
the petitioner approaching the 1st respondent, 1st respondent shall
ensure that a copy of the assessment order is served on the
petitioner forthwith.
Writ petition is disposed of as above.
ANTONY DOMINIC, JUDGE.
Rp