Wp(C)/14228/2014 Of R.viswanathan v. The Agricultural Income Tax & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 14TH DAY OF JULY 2014/23RD ASHADHA, 1936 WP(C).No. 14228 of 2014 (C) ---------------------------- PETITIONER(S): ------------- R.VISWANATHAN, AGED 53 YEARS, S/O. CHOYI, PROPRIETOR, ROYAL STEEL INDUSTRIES, NAMBIKOLLY P.O., SULTHANBATHERY, WAYANAD DISTRICT-673 592. BY ADVS.SRI.P.R.SREEJITH SRI.M.PROMODH KUMAR RESPONDENT(S): ------------- 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER,VAT CIRCLE, SULTHAN BATHERY, WAYANAD DISTRICT-673 592. 2. THE DEPUTY COMMISSIONER (APPEALS),KOZHIKODE-673 001. 3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY),TALUK OFFICE, TIRUR, MALAPPURAM DISTRICT-676 101. BY SENIOR GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14-07-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 14228 of 2014 (C) APPENDIX PETITIONER(S)' EXHIBITS : ----------------------- EXT. P1 : COPY OF THE 1ST RESPONDENT'S ASSESSMENT ORDER AND DEMAND NOTICE DTD.11.6.2013 UNDER SECTION 24 OF THE KERALA VALUE ADDED TAX ACT.DTD.11.6.2013 UNDER SECTION 24 OF THE KERALA VALUE ADDED TAX ACT. EXT. P2 : COPY OF THE 1ST RESPONDENT'S PENALTY ORDER DTD.11.6.2013 AND ITS DEMAND NOTICE.DEMAND NOTICE. EXT. P3 : COPY OF THE PETITIONER'S APPEAL NO.864/2013 DTD.20.7.2013 AGAINST EXT.P1 ASSESSMENT ORDER BEFORE THE 2ND RESPONDENT.EXT.P1 ASSESSMENT ORDER BEFORE THE 2ND RESPONDENT. EXT. P4 : COPY OF THE PETITIONER'S APPEAL NO.863/2013 DTD.20.7.2013 AGAINST EXT.P2 PENALTY ORDER BEFORE THE 2ND RESPONDENT.EXT.P2 PENALTY ORDER BEFORE THE 2ND RESPONDENT. EXT. P5 : COPY OF THE DEMAND NOTICE DTD.22.1.2014 FROM THE 3RD RESPONDENT FOR REALIZING THE AMOUNTS COVERED BY EXTS.P1 AND P2.FOR REALIZING THE AMOUNTS COVERED BY EXTS.P1 AND P2. RESPONDENT(S)' EXHIBITS: ----------------------- NIL. /true copy/ rvs/ P.A.TO JUDGE K. VINOD CHANDRAN, J - - - - - - - - - - - -- - - - - - - - - - - - - - - -W.P(C) No.14228 of 2014W.P(C) No.14228 of 2014 - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 14[th] day of July, 2014 J U D G M E N T The petitioner has approached the AppellateTribunal with an appeal against the assessment order. Thepetitioner submits that in fact, the assessments werecompleted without verifying the books of accounts and thatthe petitioner was not granted a reasonable opportunity ofhearing. The petitioner having approached the appellateTribunal, cannot raise such contentions before this Courtunder Article 226. The petitioner would have to urge thesame before the appellate authority and if recovery isthreatened, the petitioner would have to move a stayapplication before the appellate authority. In such circumstance, the writ petition cannot beentertained, the same is closed leaving open the liberties ofthe petitioner. Sd/- (K. VINOD CHANDRAN, JUDGE) jma //true copy// P. A to Judge