IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 12TH JULY 2011 / 21ST ASHADHA 1933 WP(C).No. 17428 of 2011(C) ---------------------------------- PETITIONER(S): ------------------- GALA ICE CREAMS PVT.LTD MAROOR, ELAMANNUR, PATHANAMTHITTA REPRESENTED BY ITS DIRECTOR FRANCIS JOHN. BY ADVS. SRI.V.V.ASOKAN SRI.R.JAIKRISHNA RESPONDENT(S): --------------------- 1. COMMERCIAL TAX OFFICER-1, OFFICE OF THE COMMERCIAL TAX OFFICER ADOOR 691 523. 2. DEPUTY COMMISSIONER COMMERCIAL TAXES, PATHANAMTHITTA 689 545. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 17428/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE CERTIFICATE OF REGISTRATION ISSUED BY THE 1ST RESPONDENT. P2: COPY OF THE PROCEEDINGS OF THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 17428 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 12th day of July, 2011. J U D G M E N T The petitioner challenges Ext. P2 order of the 1st respondent, whereby the 1st respondent refused to issue delivery note to the petitioner for transporting deep freezers and fridges to their dealers on the ground that the petitioner is neither manufacturing deep freezers and fridges nor selling the same and therefore, delivery note for transporting deep freezers and fridges cannot be issued. It is further stated in Ext. P2 that for transporting freezers and fridges, delivery note is not compulsory and and it can be transported using sale bill. The learned Government Pleader submits that Ext. P2 is an appealable order. I am not inclined to entertain this writ petition since the petitioner has an effective alternate remedy by way of filing an appeal. Therefore, without prejudice to the right of the petitioner to challenge Ext. P2 appropriately in an appeal, this writ petition is dismissed. Sd/- S. Siri Jagan, Judge. Tds/