IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 3RD APRIL 2009 / 13TH CHAITHRA 1931 WP(C).No. 21446 of 2003(C) ----------------------------------- PETITIONER : ---------------- C. MUHAMMED ALI, S/O. MAMMU HAJI (LATE) C.M. HOUSE, P.O. VELLUR, KANNUR DISTRICT. BY ADV. SRI.KALEESWARAM RAJ RESPONDENTS : ------------------- 1. STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE SALES TAX OFFICER (RESERVE) SALES TAX OFFICE, TALIPARAMBA. 3. THE VILLAGE OFFICER, VELLUR, P.O. VELLUR KANNUR DISTRICT. 4. THE APPELLATE ASSISTANT COMMISSIONER, AGRICULTURAL INCOME TAX & SALES TAX, KANNUR. GOVERNMENT PLEADER FOR TAXES SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 21446 of 2003(C) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: TRUE COPY OF THE PROCEEDINGS OF THE 2ND RESPONDENT DATED 26.03.2003 WITH RESPECT TO THE ASSESSMENT YEAR 1987-88 TOGETHER WITH NOTICE OF DEMAND AND NOTICE OF FINAL DEMAND DT.27.03.2003 EXT.P2: TRUE COPY OF THE PROCEEDINGS OF THE 2ND RESPONDENT DATED 26.03.2003 WITH RESPECT TO THE ASSESSMENT YEAR 1988-89 TOGETHER WITH NOTICE OF DEMAND AND NOTICE OF FINAL DEMAND DT.31.03.2003 EXT.P3: TRUE COPY OF THE PROCEEDINGS OF THE 2ND RESPONDENT DATED 26.03.2003 WITH RESPECT TO THE ASSESSMENT YEAR 1989-90 TOGETHER WITH NOTICE OF DEMAND AND NOTICE OF FINAL DEMAND DT.31.03.2003 EXT.P4: TRUE COPY OF THE PROCEEDINGS OF THE 2ND RESPONDENT DATED 26.03.2003 WITH RESPECT TO THE ASSESSMENT YEAR 1990-91 TOGETHER WITH NOTICE OF DEMAND AND NOTICE OF FINAL DEMAND DT.28.03.2003 EXT.P5: TRUE COPY OF THE APPELLATE ORDER DATED 25.06.1998 PASSED BY THE 4TH RESPONDENT -TRUE COPY- P.A. TO JUDGE pac C.K.ABDUL REHIM, J. --------------------------------------- W.P.(C) No.21446 OF 2003 --------------------------------------- Dated this the 3rd day of April, 2009 JUDGMENT The petitioner is challenging Exts.P1 to P4 orders of assessment of sales tax, for the years 1987-88 to 1990-91, and consequential demands as well as the steps taken for recovery of the amounts covered therein. The contention of the petitioner is that the assessment orders were issued without affording ample opportunity to the petitioner and without complying the directions contained in Ext.P5 appellate order by which the assessments made earlier were set aside and the matter was remanded for fresh disposal. 2. The challenge against Exts.P1 to P4 in a writ petition under Article 226 is not at all sustainable, since the petitioner has got an effective alternative statutory remedy. However, the learned Government Pleader on instructions submitted that Exts.P1 to P4 assessments are not surviving at present, in view of the fact that they were already set aside by the appellate authority, as per order dated 07.08.2003 in S.T.A. Nos.688/2003 to 691/2003 of the Appellate Assistant W.P.(C) No.21446 of 2003 2 Commissioner, Kannur. The above submission is recorded. In the result, this writ petition has become infructuous and dismissed accordingly. C.K.ABDUL REHIM, JUDGE pac