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2010 (7) TMI 644 - KERALA HIGH COURTCorrectness and sustainability of Ext.P2 notice - There is no case for the petitioner that, the petitioner has challenged fixation of tax liability, after the disposal of the statutory appeal on 21-12-2006, by resorting any procedure known to law and this being the position, the challenge raised against Ext.P2 does not stand the test of law - More so, when the respondent has asserted in the statement, that the amount sought to be recovered from the petitioner is 'not penalty' but the 'tax' element - With regard to the amount demanded in respect of the assessment year 2005-06, it is only a sum of Rs. 3,855 - With regard to this extent as well, there is no such challenge raised in the Writ Petition - Accordingly, the Writ Petition is dismissed.
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