A. ANUB, ANU TRADERS, 17/23, ETTUMURI, ALACHANCODE, AMBATTUPALAYAM, CHITTUR, PALAKKAD DISTRICT Vs. COMMERCIAL TAX OFFICER, CHITTUR - 678101

JUDGEMENT

(1.) APPELLANT is the petitioner. Appellant called in question Exts. P5 and P5(a). They are orders of assessment passed under Section 25(1) of the KVAT Act. The learned Single Judge declined to interfere noting that the contention raised by the learned counsel for the petitioner is mainly about the absence of evidence to justify the liability and it is a matter which can be agitated before the appellate authority. We heard the learned counsel for the appellant and learned Government Pleader. The appellant would reiterate that even going by the reasoning adopted by the assessing officer the final conclusion is unjustifiable. Large amount is demanded from the appellant.