NIFAL V T Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) ACCORDING to the petitioner, Ext.P2 pre-assessment notice was issued to the petitioner for completing the assessment for the year 2005-06. It is stated that the said notice was issued on the basis of the penalty order already passed against the petitioner which was not communicated to him. It is stated that on receipt of Ext.P2 petitioner has submitted Ext.P3 requesting for time to file reply and also sought copy of the penalty order. It is stated that the request for time was allowed by Ext.P5 and time was extended till 3.3.2012. He thereafter filed Ext.P6 reply and assessment orders have not been passed so far which fact is confirmed by the Government Pleader also.

(2.) IN so far as the complaint of the petitioner regarding the non issuance of the penalty order is concerned, according to the learned Government Pleader, it has been served by affixure on 29.1.2011. Therefore in the light of the said assertion made before this court I do not find any reason to issue any direction to issue the said order.

(3.) PETITIONER to produce a copy of the judgment along with a copy of the writ petition before the first respondent for compliance.