The petitioner is aggrieved by Ext.P4 assessment notice and Ext.P5 penalty notice and he seeks quashing of the same. It is trite that no notice can be quashed by this Court invoking extraordinary jurisdiction under Article 226 of the Constitution of India. With respect to the assessment order, necessarily the petitioner would have to avail of appellate remedies. The petitioner contends that an appeal was filed as evidenced by Ext.P6. However, the same has not been registered, is the argument. Petitioner does not have a case that he has filed a stay application along with the appeal. 2. In the circumstances of there being an alternate remedy and the petitioner is stated to have availed of such remedy, it may not be WP(C).9413/14 2 proper for this Court to entertain the above writ petition. The petitioner seems to be aggrieved by the recovery proceedings initiated on the basis of the assessment order. The 1st respondent shall verify as to whether the period of appeal is over and then only proceed against the petitioner if he has not instituted a proper appeal before the Appellate Authority.
Writ petition disposed of.
Sd/-
K.VINOD CHANDRAN, Judge Mrcs