RAJESH ALVA Vs. DISTRICT COLLECTOR KASARAGOD

JUDGEMENT

(1.) AGAINST Ext.P3 assessment order under KVAT Act for the assessment year 2011 -12 the petitioner has preferred appeal and stay petition before the third respondent. When revenue recovery proceedings were initiated he approached this Court through a writ petition which was disposed directing the third respondent to consider and pass orders on the stay petition. It was also directed that revenue recovery proceedings would be kept in abeyance. Thereafter, the third respondent proceeded to hear the appeal itself. It would appear that the petitioner could not appear for the hearing despite notice. Accordingly, the third respondent rejected the appeal. The petitioner has since filed a restoration application stating the reasons for not appearing for the hearing of the appeal. He has now approached this Court when recovery steps were initiated as per Ext.P5 sale notice.

(2.) I have heard the learned Govt.Pleader appearing on behalf of the respondents.