J SANTHOSH Vs. STATE OF KERALA

JUDGEMENT

(1.) PETITIONER challenges Exhibit P6 P6(a), P6(b), and P6(c) which are only notices issued by the concerned assessing officer proposing to assess sales tax due for the various years in question. In similar circumstances, this court by Exhibit P5 judgment directed the petitioner to file his objections. It was observed therein that prima facie the entire proceedings appears to be futile exercise unless Government brings some legislation to support the levy. However being notices this court did not interfere with the matter, rather enabled the petitioners to file their objections and the Assessing Officer was directed to consider the same and pass speaking orders there of. Only thereafter proceedings if any for assessment shall be taken.

(2.) IN view of the above judgment in similar cases rendered, I direct that if the petitioners files objections within a period of three weeks, the same shall be considered and a speaking order shall be passed and communicated to the petitioners before further proceedings of assessing the sales tax. Writ petition is allowed as above.