ANTONY DOMINIC , J.
The appellant filed W.P.(C)No.22587/2014 challenging Exhibit P8 order of assessment issued under the Kerala Value Added Tax Act for the assessment year 2012-13. By the judgment under appeal, the learned Judge declined to interfere and relegated the appellant to pursue the statutory remedy provided under the Act. It is aggrieved by this judgment, the appeal is filed.
2. We heard the learned counsel appearing for the appellant and the learned Government Pleader appearing for the official respondents.
3. Contention raised is one of violation of the principles of natural justice, justifying the challenge against the assessment order. According to the learned counsel for the appellant, appellant sought disclosure of certain documents, which were denied to her. It is argued that, therefore, natural justice is violated. However, we find that seeking copies of documents, the appellant had made an application under the Right to Information Act. However, disclosure of those documents were objected by the assessee concerned. Therefore, the Information Officer rejected the appellant's application and appellant challenged that order before the Appellate Authority, which is pending.
4. When the Information Officer declined to issue certain documents, since the persons concerned had objected, the said refusal cannot be said to be in violation of the principles of natural justice, though the correctness of that order is a matter to be gone into in an appeal filed under the Right to Information Act itself. Therefore, we are unable to accept the case of the appellant that there was violation of the principles of natural justice. We, therefore, decline to entertain the appeal and the same is dismissed.
Be that as it may, having regard to the pendency of the Writ Petition and the Writ Appeal, we direct that if the appellant files an appeal against Exhibit P8 assessment order within two weeks from today, the concerned Appellate Authority shall entertain the appeal and consider the same on merits, ignoring the delay, if any, that was caused in filing the same.
Sd/-
ANTONY DOMINIC, JUDGE dsn Sd/-
ANIL K.NARENDRAN, JUDGE