Antony Dominic, J. 1. Appellant filed W.P(C).9157/14 mainly challenging Ext.P10 order and Ext.P12 notice issued on the basis of Ext.P10. The writ petition having been dismissed by the learned single Judge on the ground of delay, this appeal is filed.
2. We heard the learned counsel for the appellant and the learned Government Pleader appearing for the respondents.
3. Admittedly, Ext.P10 order dated 1.9.2011 was served on the appellant, an assessee under the KVAT Act, immediately thereafter. The appellant challenged that order only in this writ petition filed in March, 2014. It was therefore that the learned single Judge held that the challenge against Ext.P10, raised after three years, cannot be entertained. If the challenge against Ext.P10 cannot be entertained, automatically, challenge against Ext.P12 notice issued thereunder WA.1496/14 2 also cannot be entertained. We do not find any reason to disagree with the view taken by the learned single Judge.
Writ appeal fails. It is accordingly dismissed.
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ANTONY DOMINIC, Judge.
kkb.
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ANIL K.NARENDRAN, Judge.