The petitioner has approached this Court challenging the steps taken by the respondent for realisation of the amount allegedly due from the petitioner. The prayers are in the following terms:
“i. To call for the records leading to Ext.P2 and to quash the same;
ii. Issue a writ of mandamus or any other appropriate writ order or direction to the respondent to accept Ext.P3 & P4 in lieu of the original “H” form and grant exemption for the amount covered therein;
iii. Issue a writ of mandamus or any other appropriate writ order or direction to the respondent to reassess the accounts accepting Ext.P3 & P4 and pass orders thereon;”
2. When the matter came up for consideration before this Court on last last occasion, the learned counsel for the petitioner submitted that the deceased father of the petitioner was running an institution under the name and style as M/s. Mareena Wheat Products; but the petitioner has now been served with demand notices. It was stated that, no proceeding what so ever was served to the petitioner with regard to finalization of the W.P.C. No. 27225 of 2014 -2-
assessment and that, the alleged liability has been determined, without giving an opportunity of hearing. In the said circumstance, this Court granted an interim order of 'status quo' and the respondent was directed to file a statement as to the factual particulars.
3. Accordingly, the respondent has filed a statement dated 18.11.2014 pointing out that, the version of the petitioner is not at all true or correct and that the assessment order was finalized in accordance with law, after giving notice to the parties concerned as bone by Ext.R1(d) dated 26.3.2014. It is also seen from the said order that a proper notice was served to the party, when the dealer produced C-forms to the tune of ₹14,45,740/-
and it was accordingly that the matter was considered and finalized. Ext.R1(e) is the postal acknowledgment card returned from the assessee in this regard.
4. There is also a case for the petitioner that, the assessee had already produced 'H-forms' before the assessing authority. However, it is stated as missing and in the said circumstance, Exts. P3 and P4 have been produced as photocopies of the said documents. If the said documents are relied on, there cannot be any tax liability upon the petitioner, submits the learned counsel.
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5. The learned Government Pleader submits that, no original of H-forms was ever produced by the assessee and the benefit can be extended only if the originals of the H-forms are produced. This Court does not find it necessary to go into the factual particulars, as it is for the departmental authorities to verify the records and to pass appropriate orders in this regard, more so, when the petitioner is having an effective remedy by way of appeal in accordance with the relevant provisions of law. Since the assessment order was duly served to the assessee, it was for the assessee to move the appellate authority under the relevant provision of law.
This Court does not find any reason to call for interference invoking the discretionary jurisdiction under Article 226 of the Constitution of India. Accordingly, interference is declined and the writ petition is dismissed, without prejudice to the rights and liberties of the petitioner to pursue the matter in accordance with law as above.
kp/-
P.R. RAMACHANDRA MENON, JUDGE.