Wp(C)/31146/2007 Of P.c. James v. Agrl. Income Tax & Sales Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 19TH JUNE 2008 / 29TH JYAISHTA 1930 WP(C).No. 31146 of 2007(G) -------------------------- PETITIONER: ------------ P.C.JAMES, 53A/MYTHRI NAGAR, THOTTUNGAL, PALAKKAD. BY ADV. SRI.V.G.ARUN SRI.T.R.HARIKUMAR RESPONDENTS: ------------- 1. THE AGRL. INCOME TAX & SALES TAX OFFICER, DEPT. OF COMMERCIAL TAXES, CHITTUR. 2. THE TAHSILDAR, (REVENUE RECOVERY), CHITTUR, PALAKKAD. 3. THE AGRL. INCOME TAX & SALES TAX OFFICER, DEPT. OF COMMERCIAL TAXES, ALATHUR. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN FOR R1 TO R3 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1COPY OF STATEMENT. P2COPY OF NOTICE DT.NIL. P3COPY OF RECEIPT DT 4.9.07. P4COPY OF NOTICE DT 24.9.07. P5COPY OF NOTICE U/S.34. P6COPY OF NOTICE DT 11.9.07. P7COPY OF ASSESSMENT ORDER DT 21.11.02 FOR 95-96 P8COPY OF ASSESSMENT ORDER DT 21.11.02 FOR 96-97. P9COPY OF ASSESSMENT ORDER DT 21.11.02 FOR 97-98 P10COPY OF - DO - FOR 98-99. P11COPY OF - DO - FOR 2000-01. RESPONDENTS' EXHIBITS: R1(A) COPY OF JUDGMENT IN OS.87/93. R1(B) COPY OF PLOT INSPECTION REPORT. /TRUE COPY/ P.A.TO JUDGE K.M. JOSEPH, J. ````````````````````````````````````````````````````W.P.(C) No. 31146 OF 2007 G````````````````````````````````````````````````````Dated this the 19[th] day of June, 2008 J U D G M E N T Petitioner challenges Exts.P7 to P11 assessmentorders and seeks a declaration that the levy of collectioncharges is unauthorised and illegal. I heard the learnedcounsel for the petitioner and the learned GovernmentPleader. According to the petitioner, the petitioner is nothaving any property at Vadakkenchery. But, he is assessedin respect of the said property. According to him, he hasshifted his residence from Kottayam in 1987 and Exts.P7 toP11 assessment orders were passed in the address atKottayam. Ext.R1(a) is produced along with the counteraffidavit. Ext.R1(a) is a judgment in the suit filed by thepetitioner. According to the petitioner, out of the 12 acres, 8acres belonging to the petitioner's father is transferred in thename of his brother P.C.Scaria. I feel that it is for thepetitioner to approach the authority under the Act if he is WPC.31146/07 : 2 : aggrieved by the impugned orders. Ordered accordingly. Inorder to enable the petitioner to challenge the orders Exts.P7to P11, if so advised, the interim order passed againstrecovery pursuant to Exts.P7 to P11 will continue for a periodof three weeks from today. The writ petition is disposed of as above. aks Sd/-(K.M.JOSEPH, JUDGE)