IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 16TH JULY 2008 / 25TH ASHADHA 1930 WP(C).No. 24167 of 2007(B) -------------------------- PETITIONER: ------------ THARA G. PILLAI, AGED 34 YEARS, W/O. VENUGOPAL.PUTHUMANA HOUSE, KONNI, PATHANAMTHITTA. BY ADV. SRI.P.HARIDAS RESPONDENTS: ------------- 1. STATE OF KERALA REPRESENTED BY SECRETARY, DEPARTMENT OF TAXES. 2. DEPUTY COMMISSIONER (APPEALS)II, COMMERCIAL TAXES, KOLLM. 3. COMMERCIAL TAX OFFICER, OFFICE OF THE ASSISTANT COMMISIONER A.A. COMMERCIALL TAXES, PATHANAMTHITTA. 4. TAHSILDAR (RR), PATHANAMTHITTA. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN FOR R1TO4 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF ORDER DT 17.5.07 BY R2. P2 COPY OF ORDER DT 18.7.07 BY R3. P3 COPY OF LETTER DT 24.7.07 BY R3. /TRUE COPY/ P.A.TO JUDGE K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 24167 OF 2007 B ```````````````````````````````````````````````````` Dated this the 16th day of July, 2008 J U D G M E N T Petitioner challenges Exts.P2 and P3. Ext.P2 is the revised assessment order issued in purported compliance with Ext.P1 order passed by the appellate authority. 2. Learned Government Pleader points out that the petitioner has an alternate remedy to prefer appeal. Accordingly, writ petition is disposed of with a direction that if the petitioner prefers appeal against Ext.P2 within two weeks from today, the appeal will be treated as filed in time and will be considered on merits. I make it clear that it is open to the petitioner to seek interim relief before the appellate authority. In order to facilitate the petitioner to file application for interim relief before the appellate authority, the interim order passed by this Court will continue for a period of three weeks from today. Sd/- (K.M.JOSEPH, JUDGE) aks