IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 12TH JANUARY 2011 / 22ND POUSHA 1932 WP(C).No. 37260 of 2010(F) -------------------------- PETITIONER: ------------------ M/S. KAP (INDIA) PROJECT & CONSTRUCTIONS (P) LTD., ERAVATH LANE, EAST FORT, THRISSUR-680 005, REPRESENTED BY ITS DIRECTOR, P.MOHAMED SALIH. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: --------------------- 1. COMMERCIAL TAX OFFICER (WC & LT), OFFICE OF THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-680 004. 2. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY SR.GOVT.PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = = = WP(C).No.37260 of 2010-F. = = = = = = = = = = = = = = Dated this the 12th January, 2011. J U D G M E N T Ext.P8 order of assessment is under challenge in this writ petition. According to the petitioner, before passing the said order of assessment the petitioner had produced Ext.P5 order of the appellate authority before the first respondent, through which penalty imposed against the petitioner was set aside. Contention of the petitioner is that since the order of penalty was set aside the petitioner is not liable to be issued with any assessment. However, on a prima facie appreciation of the facts and circumstances, I am not convinced that there exist any extreme circumstance warranting interference against the order of assessment in a writ petition, bye-passing the statutory remedy of appeal. Hence I am of the opinion that the petitioner can relegated to the remedy of appeal against Ext.P8 order of assessment. 2. Learned counsel for the petitioner submits that the petitioner will file appeal within a short time. Since then WP(C).No.37260 of 2010-F. -: 2 :- indulgence of this Court to restrain realisation of the amount covered under Ext.P8, for facilitating to approach the appellate authority, is ought for. 3. In the above circumstance, the writ petition is disposed of directing the petitioner to approach the appellate authority. If any statutory appeal is filed against Ext.P8 order of assessment before the appellate authority concerned, within two weeks from the date of receipt of a copy of this Judgment, such appellate authority shall consider the same as an appeal filed within the statutory period of limitation, and shall dispose of the same on merit. The petitioner will at liberty to seek appropriate interim relief from the appellate authority. 4. In order to facilitate the petitioner to approach the appellate authority to seek appropriate relief, collection and recovery of amounts covered under Ext.P8 shall be kept in abeyance for a period of six weeks from today. C.K.ABDUL REHIM, (Judge) Kvs/-