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2009 (3) TMI 929 - KERALA HIGH COURTRevenue recovery - whether notice of demand did not accompany exhibit P3? - Held that:- Learned counsel for the petitioner is right when she submits that recovery proceedings ought not to have been initiated till a notice of demand is served and time was granted to the assessee to pay the same. In the result, after hearing counsel on both sides, the writ petition is disposed of directing the first respondent to serve on the petitioner a notice of demand pursuant to exhibit P3, within a period of two weeks from the date of receipt of a copy of this judgment. Thereupon, it is open to the petitioner to move an application for stay before the appellate authority.
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