{"id":81625,"date":"2008-08-07T00:00:00","date_gmt":"2008-08-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/k-r-raveendra-nath-vs-state-of-kerala-on-7-august-2008"},"modified":"2016-07-13T12:49:08","modified_gmt":"2016-07-13T07:19:08","slug":"k-r-raveendra-nath-vs-state-of-kerala-on-7-august-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/k-r-raveendra-nath-vs-state-of-kerala-on-7-august-2008","title":{"rendered":"K.R.Raveendra Nath vs State Of Kerala on 7 August, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">K.R.Raveendra Nath vs State Of Kerala on 7 August, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 1113 of 2006(G)\n\n\n1. K.R.RAVEENDRA NATH, PARTNER,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA, REP. BY ITS\n                       ...       Respondent\n\n2. THE DISTRICT COLLECTOR,\n\n3. THE SALES TAX OFFICER,\n\n4. THE APPELLATE ASSISTANT COMMISSIONER\n\n5. THE SECRETARY TO GOVERNMENT,\n\n6. KERALA STATE ELECTRONICS DEVELOPMENT\n\n                For Petitioner  :SRI.BABU JOSEPH KURUVATHAZHA\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\n\n Dated :07\/08\/2008\n\n O R D E R\n                   C.N.RAMACHANDRAN NAIR, J.\n                  ------------------------------------\n                       W.P.(C) No.1113 of 2006\n                      ------------------------------\n            Dated, this the 7th Day of August, 2008\n\n\n                            J U D G M E N T\n<\/pre>\n<p>      Petitioner&#8217;s case is that recovery is initiated without revision of<\/p>\n<p>assessment pursuant to Ext.P5. Learned Government Pleader on<\/p>\n<p>instruction submitted that in spite of repeated notices, petitioner<\/p>\n<p>did not appear and therefore fresh orders are issued pursuant to<\/p>\n<p>Ext.P5. If revised orders are issued, then the remedy available to<\/p>\n<p>petitioner is only filing of appeal against the revised orders, if there<\/p>\n<p>is any continued grievance.        There is no scope for this Court<\/p>\n<p>considering factual disputes on service of notice pursuant to Ext.P5.<\/p>\n<p>Petitioner has no case that he approached or ever requested the<\/p>\n<p>Assessing Officer to revise the assessment pursuant to the<\/p>\n<p>appellate order issued on 08\/10\/1999.         However, since the writ<\/p>\n<p>petition is pending in this Court for over two years, I feel one more<\/p>\n<p>opportunity can be given to petitioner to produce the records before<\/p>\n<p>3rd respondent for rectification of revised orders already issued and<\/p>\n<p>if petitioner produces records 3rd respondent will verify the same<\/p>\n<p>and make modification of revised assessment to the extent required<\/p>\n<p>WP(C) No.1113\/2006<br \/>\n<span class=\"hidden_text\">                                   -2-<\/span><\/p>\n<p>in rectification proceedings ignoring time bar provided under Section<\/p>\n<p>43 of the Act. Petitioner is granted one month&#8217;s time from today for<\/p>\n<p>compliance of the judgment.         However, if petitioner does not<\/p>\n<p>produce copy of the records relied on by him by producing this<\/p>\n<p>judgment and after obtaining posting notice from 3rd respondent,<\/p>\n<p>recovery can be continued based on the present orders after one<\/p>\n<p>month from now.        However, if petitioner produces the records<\/p>\n<p>before the 3rd respondent as above, rectified orders should be<\/p>\n<p>issued by him without any delay and recovery will be made in terms<\/p>\n<p>of such orders to be issued as above. Petitioner will be served with<\/p>\n<p>copy of the revised orders on production of copy of the judgment,<\/p>\n<p>for him to request for rectification based on directions issued as<\/p>\n<p>above.\n<\/p>\n<p>      The writ petition is disposed of as above.\n<\/p>\n<\/p>\n<p>                             (C.N.RAMACHANDRAN NAIR, JUDGE)<br \/>\njg<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court K.R.Raveendra Nath vs State Of Kerala on 7 August, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 1113 of 2006(G) 1. K.R.RAVEENDRA NATH, PARTNER, &#8230; Petitioner Vs 1. STATE OF KERALA, REP. BY ITS &#8230; Respondent 2. THE DISTRICT COLLECTOR, 3. THE SALES TAX OFFICER, 4. THE APPELLATE ASSISTANT COMMISSIONER [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-81625","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>K.R.Raveendra Nath vs State Of Kerala on 7 August, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/k-r-raveendra-nath-vs-state-of-kerala-on-7-august-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K.R.Raveendra Nath vs State Of Kerala on 7 August, 2008 - Free Judgements of Supreme Court &amp; 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