SEBASTIAN Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) WRIT Petition was preferred by the appellant seeking a writ of certiorari to quash Exts. P1 and P2 assessment orders and for a direction to the second respondent to issue necessary orders to maintain visitors book in every office functioning under the Department and also for other consequential reliefs. Assessee's main grievance is that before passing Exts. P1 and P2 assessment orders no effective opportunity was given to him or his representative to place all the records before the assessing authority. Ext. P1 assessment order relates to the year 2003-2004 and Ext. P2 assessment order relates to the year 2004-2005. Assessee received Ext. P3 notice in Form No. 50 dated 01/12/2006 by which he was directed to produce the books of accounts for the years 2003-2004 and 2004-2005 on 07/12/2006. On receipt of the same assessee filed Ext. P4 letter requesting the officer to adjourn the matter to a convenient date in the first week of January 2007. Assessee submits that without granting time the first respondent issued notice under S. 17 (3) of the Kerala General Sales Tax Act, 1963 proposing to complete the assessment on best judgment. Identical notice was issued in respect of the year 2004-2005 wherein assessee sought one week's time. Assessee later received another notice dated 23/12/2006 granting time upto 26/12/2006.

(2.) COUNSEL for the assessee submits that on the said date assessee deputed Smt. Radhika, Sales tax Practitioner to appear before the first respondent on the morning of 26/12/2006. Sales Tax Practitioner appeared before the first respondent on the morning of 26/12/2006 with the books of accounts for the years 2003-04 and 2004-05. An affidavit was filed before this court by the Sales Tax Practitioner stating that she had appeared before the officer at 11 A. M. on 26/12/2006 with all books of accounts pertaining to the above mentioned assessment years. She was however informed that the books of accounts would be verified later since the officer was busy with various other work and was directed to produce the books of accounts on another day which would be intimated within three or four days.