9911796707
TMI Blog2019 (9) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... HAT:- The notices were sent to the addresses furnished by the consignor, the owner of the vehicle as also the driver of the vehicle. The notices sent to the petitioner, owner of the vehicle and the driver were returned by the postal authorities with the endorsement not known and no such addressee in the door number respectively. This would indicate that the petitioner and the driver of the veh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGMENT The petitioner has approached this Court aggrieved by Ext.P1 assessment order and Ext.P2 penalty order passed under the Kerala Value Added Tax Act ( KVAT Act, for short). The said orders confirmed a tax liability and also a penalty on three persons jointly and severally. The petitioner herein is only one of them, and is the owner of the vehicle that was involved in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnished by the consignor, the owner of the vehicle as also the driver of the vehicle. The notices sent to the petitioner, owner of the vehicle and the driver were returned by the postal authorities with the endorsement not known and no such addressee in the door number respectively. This would indicate that the petitioner and the driver of the vehicle had either furnished a wrong address to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle 226 of the Constitution of India. The writ petition fails, and is accordingly dismissed. 7. It is submitted by the learned counsel for the petitioner that an appeal against Exts.P1 and P2 order will be preferred before the Appellate Authority within two weeks from today. To enable the petitioner to do so, and to pursue the matter before the Appellate Authority, I direct that re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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