Joshy Jacob.M vs. The Deputy Tahsildar

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNE AY, THE 04TH DAY OF DECEMBER 2019 / 13TH AGRAHAYANA, 1941 WP(C).No.31230 OF 2019(C) PETITIONER/S: JOSHY JACOB.M S/O. M. M. JACOB, MUTTATH HOUSE NAVAJYOTHI NAGAR, KURA, NELLIKKUNNU EAST FORT P. O., THRISSUR, PIN - 680005. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL SRI.SAJU.K.PERUTTY SHRI.RAHUL A. RESPONDENT/S: 1 THE DEPUTY TAHSILDAR TALUK OFFICE, CHEMBUKKAVU THRISSUR - 680 020. 2 THE COMMERCIAL TAX OFFICER (NOW RE-DESIGNATED AS STATE TAX OFFICER) FIRST CIRCLE, STATE GST DEPARTMENT POOTHOLE, THRISSUR - 680004. GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.31230 OF 2019(C) 2 JUDGMENT It is submitted by the learned Government Pleader, on instructions, that the certified copy of the assessment order, based on which Ext.P2 demand notice under the Revenue Recovery Act was issued, was served on the petitioner on 22.11.2019, although a copy of the order had been served earlier at the last known business address of the partnership firm of which the petitioner was a partner. Taking note of the said development, and finding that the petitioner would now have to agitate the matter before the appellate authority, I dispose the writ petition by directing that the interim order against recovery pursuant to Ext.P2 demand notice, granted by this Court on 19.01.2019, shall continue to operate in favour of the petitioner for a further period of three weeks from the date of receipt of a copy of this judgment, so as to enable the petitioner to move the appellate authority against the assessment order in the meanwhile. The writ petition is disposed as above. A.K.JAYASANKARAN NAMBIAR JUDGE WP(C).No.31230 OF 2019(C) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PARTNER DEED DATED 4.12.2009. EXHIBIT P2 COPY OF DEMAND NOTICE 28.10.2019 ISSUED BY THE 1ST RESPONDENT UNDER THE RR ACT. EXHIBIT P3 COPY OF LETTER DATED 11.11.2019 ADDRESSED TO THE 2ND RESPONDENT.