FINIMOLE T P Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) The judgment of the learned Single Judge in W.P. (C) No. 9272 of 2008 dated 12.06.2008 is the subject matter of this Writ Appeal.

(2.) The petitioner is an Advocate. To facilitate a person to register himself as a dealer, the petitioner had offered her assistance, like, identifying the person before the registering authority/assessing authority. Apart from that, she had no other to play in the business activities of one Sri. T.P. Varghese.

(3.) For the assessment years 2004-05 and 2005-06, the assessing authority, after issuing notice to the petitioner, has proceeded to pass a protective assessment order under Section 26 of the Kerala Value Added Tax Act, 2003 ("KVAT Act" for short), inter alia, directing the petitioner to pay huge tax liability. Pursuant to the orders so passed, has also issued Exhibit P8 and P9 demand notices.