Wp(C)/17483/2007 Of P.prakashan v. The Agricultural Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 7TH JUNE 2007 / 17TH JYAISHTA 1929 WP(C).No. 17483 of 2007(F) -------------------------- PETITIONER: ------------ P.PRAKASHAN, PROPRIETOR, M/S. R.K.DRUG LINES, POOMALA BUILDING, CHERUVATHUR, KASARGOD DISTRICT. BY ADV. SRI.V.P.SUKUMAR SRI.JAIRAM.V.MENON RESPONDENTS: ------------- 1. THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, HOSDURG. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 3. THE SPECIAL DEPUTY TAHSILDAR (R.R.), HOSDURG. BY G.P. SRI.MOHAMMED RAFFIQ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/06/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J.....................................................................W.P.(C) No.17483 of 2007....................................................................Dated this the 7th day of June, 2007. JUDGMENT It is seen that petitioner has suffered exparte assessments under theKGST Act for 2001-2002 to 2004-2005. Even though appeals filed againstassessments are pending, in order to avoid delay, I feel one moreopportunity can be granted to the petitioner because petitioner is stated tohave closed business and has taken up a job. The W.P. is disposed ofdirecting the third respondent to withhold recovery proceedings for twomonths from today. The petitioner is directed to approach the firstrespondent with books of accounts including purchase bills and proof ofcommencement of business, closure of business etc., which will be verifiedby first respondent, issue fresh pre-assessment notice and complete theassessments within one month from the date of production of copy ofaccounts and other details along with copy of this judgment. Whenassessments are modified, first respondent will recall Exts.P1 to P4 exparteorders and in that event, petitioner can withdraw the appeals. However, ifpetitioner does not produce accounts and appear before the first respondentin fresh proceedings for which opportunity is granted through this judgment, the first respondent can inform the same to third respondent and in that event, the tax demanded under Exts.P1 to P4 can be recoveredsubject to result of appeal after two months. pms C.N.RAMACHANDRAN NAIRJudge