ZAM ZAM METALS Vs. DEPUTY COMMISSIONER (APPEALS-II)

JUDGEMENT

(1.) Heard the learned counsel for the petitioner and the learned Government Pleader.

(2.) Challenging Ext.P1 assessment order, petitioner filed Ext.P2 appeal. That appeal was rejected by Ext.P5 order on the ground that despite various notices, petitioner did not cure the defect. Aggrieved by Ext.P5, petitioner filed an appeal before the Tribunal which was rejected by the Tribunal by Ext.P6 order in view of the judgment of this Court in Solar Cashew v. State of Kerala,2010 18 KTR 339 [Ker.] ). It is challenging this proceedings, the writ petition is filed.

(3.) It was the contention of the petitioner that on receipt of the defect notice dated 19.9.2009, petitioner had filed a reply dated 30.9.2009 along with Ext.P3. In view of the assertion so made before this Court, learned Government Pleader was directed to obtain instructions. Accordingly instructions have been obtained and the learned Government Pleader has submitted before this Court that the appellate authority did not receive any reply to the notice dated 19.9.2009.