IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN MONDAY, THE 15TH JANUARY 2007 / 25TH PAUSHA 1928 WP(C).No. 1028 of 2007(V) ------------------------- PETITIONER: ------------ M/S. GOLD FARM FOODS PVT. LTD., 28/136, EDAKOCHI, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, SAJAN MATHEW MANGALAN. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SRI.MAHESH V.MENON SMT.MEERA V.MENON RESPONDENTS: ------------- 1. COMMERCIAL TAX OFFICER, 2ND CIRCLE, MATTANCHERRY. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), SALES TAX COMPLEX, ERNAKULAM. 3. COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT.PLEADER SRI SOJAN JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/01/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMAN,J. ---------------------------------------- W.P.(C).NO.1028 OF 2007 ---------------------------------------- Dated this the 15th day of January, 2007 JUDGMENT The challenge made in this writ petition is against Ext.P1 assessment order against which the petitioner has preferred an appeal. As such he cannot seek parallel proceedings for the same cause and relief. Though an attempt to distinguish the Vikas Sales Corporation's case was made, rightly he did not invite for a decision by this Court at this stage and the learned counsel seeks permission to leave open his contentions. Hence, leaving open his right to do so this petition is dismissed. P.R.RAMAN, Judge. kcv.