IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 1ST APRIL 2008 / 12TH CHAITHRA 1930 WP(C).No. 8252 of 2008(G) ------------------------- PETITIONER: ------------ M/S. N.M. MINERALS INDIA (P) LTD., MADAKKATHARA P.O. (OPP. KSEB SUB STATION),MANNUTHY THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, B.K.NAIR. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS: ------------- 1. COMMERCIAL TAX OFFICER, 1ST CIRCLE, THRISSUR. 2. SUPERINTENDENT OF CENTRAL EXCISE, DIVISIONAL PREVENTIVE UNIT, THRISSUR. 3. JOINT COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, CALICUT COMMISSIONERATE, KOZHIKODE. 4. COMMERCIAL TAX OFFICER(AUDIT ASSESSMENT) DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. 5. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. R2&3 BY ADV. P.PARAMESWARAN NAIR, ASG R1,4&5 BY G.P. SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.8252 of 2008 .................................................................... Dated this the 1st day of April, 2008. JUDGMENT Since statutory remedy by way of appeal is provided against the sales tax assessment, there is no scope for entertaining writ petition challenging assessment. The W.P. is closed leaving freedom to the petitioner to file appeal. However, I make it clear that the Central Excise authorities should permit the petitioner to take photocopies of books of accounts on application made by him and on meeting the cost of the same. The petitioner is granted one week time from today to file appeal. C.N.RAMACHANDRAN NAIR Judge pms