JACOB THARAKAN Vs. STATE OF KERALA

JUDGEMENT

(1.) ON being assessed to sales tax for the years 1988-89, 1989-90, 1991-92 and 1992-93 under exhibits P12 to P15 assessment orders the petitioner, it is stated, filed appeals to the third respondent by exhibits P16 to P19 on February 19, 1996. It is stated, he has also filed stay petitions exhibits P20 to P23 along with the appeals.

(2.) COUNSEL for the petitioner now submits that though the assessment orders were dated July 27, 1995, they were not communicated to the petitioner and the orders were passed ex parte and the petitioner came to know about the orders of assessment only when an officer of the 4th respondent came to the house of the petitioner to serve the revenue recovery notice dated February 12, 1996. The petitioner thereafter made enquiries in the office of the second respondent and found that the assessments were finalised ex parte on an early date as stated above and he was furnished with copies of the orders of the assessment on February 19, 1996, by the office of the second respondent. On receipt of the copies of the assessment orders on February 19, 1996, the petitioner immediately filed the appeals with the third respondent on the same date and also filed stay petitions as stated above. Petitioner now submits that the revenue recovery proceedings initiated against the petitioner is against the principles of natural justice as the orders of assessment were not served upon him immediately after they are passed and that steps were taken to recover the tax by exhibit P24 dated February 12, 1996. Petitioner submits that he has filed appeals against the said orders of assessment and they are pending. The stay petitions filed by the petitioner are also not disposed of by the third respondent.