The challenge in the writ petition is against Ext.P6 order of assessment, passed in relation to the petitioner, for the assessment year 2009-10, under the Kerala Value Added Tax Act. The grievance of the petitioner in the writ petition is essentially that by Ext.P3 appellate order, the appellate authority had in an earlier round of litigation, set aside the order of assessment passed in relation to the petitioner, on the ground that the assessing authority had not called for the accounts and verified the same to convince himself of the correctness of the accounts. The matter was therefore remanded to the assessing authority to comply with the said procedure of calling for the accounts and verifying the same, so as to ascertain whether the accounts maintained by the petitioner were correct or not. In the writ petition, the grievance of the petitioner is that consequent to the remand by the appellate authority, the respondent assessing authority did not peruse the books of accounts of the petitioner, prior to passing Ext.P6 order. It is therefore submitted that the respondent assessing authority did not comply with the specific terms of the remand and the
