IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 31ST MARCH 2009 / 10TH CHAITHRA 1931 WP(C).No. 6431 of 2009(Y) ------------------------------------ PETITIONER(S): ---------------------- G.RAJESH, STAR BUILDERS, CHENGANNUR. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): ------------------------ 1. COMMERCIAL TAX OFFICER(WORKS CONTRACT), ALAPPUZHA. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES, ALAPPUZHA. 3. STATE OF KERALA REPRESENTED BY ITS SECRETARY,TAXES DEPARTMENT, GOVERNMENT SECRETARAIT THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No.6431 of 2009-Y ---------------------------------------------- Dated, this the 31st day of March, 2009 J U D G M E N T I heard learned counsel for the petitioner and learned Government Pleader. 2. Petitioner calls in question Ext.P5 order. Ext.P5 order is purported to be an order passed by the 2nd respondent rejecting an application filed by the petitioner to condone the delay in filing the option. Learned Government Pleader points out that Ext.P5 order is revisable under Sec.59 of the Kerala Value Added Tax Act. The writ petition is disposed of relegating the petitioner to invoke the remedy provided under Sec.59 of the Kerala Value Added Tax Act. (K.M.JOSEPH) JUDGE. MS