IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 19TH FEBRUARY 2009 / 30TH MAGHA 1930 WP(C).No. 5410 of 2009(U) ------------------------- PETITIONER(S): ---------------------- S.JALEELUDEEN, PROPRIETOR, GLOBAL WOOD INDUSTRIES, ATTINGAL. BY ADV. SRI.PHILIP T.VARGHESE SRI.THOMAS T.VARGHESE SMT.ACHU SUBHA ABRAHAM RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), OFFICE OF THE DEPUTY COMMISSIONER (AUDIT ASSESSMENT), COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No.5410 of 2009-U ---------------------------------------------- Dated, this the 19th day of February, 2009 J U D G M E N T Petitioner has filed an appeal against the assessment order. The prayer in the writ petition is to quash Ext.P3 or in the alternative to dispose of Ext.P4. Petitioner has already invoked the statutory remedy and there is no need for me to consider Ext.P3. So far as the disposing of the appeal is concerned, I feel that it is for the petitioner to move stay application and obtain orders. In such circumstances, the Writ Petition is disposed of relegating the petitioner to pursue the remedy before the appellate authority. I leave open all the contentions of the petitioner. If the petitioner files an application for stay within a period of one week from today, the appellate authority will consider the same and take a decision in accordance with law within three weeks from the date of receipt of such application. Till such a decision is taken, recovery proceedings will be kept in abeyance. (K.M.JOSEPH) JUDGE. MS