IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE ACTING CHIEF JUSTICE MR.K.S.RADHAKRISHNAN & THE HONOURABLE MR. JUSTICE M.N.KRISHNAN WEDNESDAY, THE 7TH MARCH ,2007 / 16TH PHALGUNA, 1928 WA.No. 609 of 2007 (AGAINST THE JUDGEMENT IN WPC.4169/2007 Dated 07/02/2007) .................... APPELLANT/PETITIONER: --------------------------- M/S.KANNAMTHANAM & CO.,MEDANADA, CHELLAPPARA,MALAYAM,THIRUVANANTHAPURAM REP.BY ITS MANAGING PARTNER K.J.THOMASKUTTY. BY ADV. SRI.BECHU KURIAN THOMAS RESPONDENTS/RESPONDENTS: ----------------------------------- 1. STATE OF KERALA REPRESENTED BY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, THIRUVANANTHAPURAM. 2. INTELLIGENCE OFFICER, SQUARD NO.2, COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY SPL.GOVT.PLEADER (TAXES) SRI.V.V.ASHOKAN. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 07/03/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.S.RADHAKRISHNAN,Ag.C.J & M.N.KRISHNAN,J. ------------------------------------------------------ W.A.NO. 609 OF 2007 ------------------------------------------------------ Dated this the 7th day of March, 2007 J U D G M E N T Radhakrishnan, Ag.C.J. This appeal is filed against judgment dated 7.2.2007 in W.P.(C) No.4169 of 2007. The learned Single Judge dismissed the writ petition without prejudice to the contentions of the petitioner therein and its right to invoke the statutory remedy available to it against Ext.P3 order. 2. We find no error in the decision of the learned Single Judge. Appellant has an effective alternate remedy of filing an appeal before the Appellate Authority. It is open to the appellant to move a stay petition along with the appeal before the Appellate Authority in event of which the said Authority will consider the same and pass appropriate orders in accordance with law. The writ appeal is disposed of as above. K.S.RADHAKRISHNAN, Acting Chief Justice M.N.KRISHNAN, Mbs/ Judge DBA NO. :-2-: K.THANKAPPAN, J ------------------------------------ ------ Crl.Appeal NO. OF 2001 ------------------------------------ DBA NO. :-3-: ------ J U D G M E N T DATED:13-02-2007 DBA NO. :-4-: