IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN THURSDAY, THE 20TH OCTOBER 2011 / 28TH ASWINA 1933 WA.No. 1538 of 2011() --------------------- AGAINST THE JUDGEMENT IN WPC.16419/2011 Dated 12/07/2011 .................... APPELLANT/PETITIONERS ------------------------------------ SRI.K.ABOOBACKER,PROPRIETOR, SHADHIL TRADERS, VELLANCHERY, THRIKKANAPURAM, MALAPPURAM DISTRICT. BY ADV. SRI.E.P.GOVINDAN RESPONDENTS/RESPONDENTS -------------------------------------- 1. THE ASST. COMMISSIIONER (ASSESSMENT), KVAT, SPECIAL CIRCLE, MALAPPURAM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, KERALA, PUBLIC BUILDINGS, VIKAS BHAVAN.P.O., THIRUVANANTHAPURAM. 3. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. GOVT.PLEADER, SRI.BOBY JOHN THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 20/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, Ag.C.J & P.S.GOPINATHAN, J. -------------------------------- W.A.No.1538 OF 2011 --------------------------------- Dated this the 20th day of October, 2011 J U D G M E N T ~~~~~~~~~~~ C.N.Ramachandran Nair, Ag.C.J. At the admission stage, we have heard the Government Pleader also. The appellant's case is that in spite of production of F-Form and proof of transport documents, the Assessing Officer has stated in the assessment order that no such document is produced. The learned Single Jude declined to interfere with the assessment in writ proceedings because appellant has alternate remedy by way of appeal. In view of the factual controversy as to whether documents are produced or not it is for the appellate authority to call for the records, examine the case and decide the issue on merits in an appeal. Consequently, it is not a fit case for interference in writ proceedings. We, therefore, dismiss the Writ Appeal. However, the appellant is granted two weeks time from today to file appeal. (C.N.RAMACHANDRAN NAIR, Acting Chief Justice) (P.S.GOPINATHAN, JUDGE) ps/21/10