IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.J.CHELAMESWAR & THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN THURSDAY, THE 1ST JULY 2010 / 10TH ASHADHA 1932 WA.No. 1121 of 2010 --------------------- AGAINST THE JUDGEMENT IN WPC.13064/2010 DATED 15/06/2010 .................... APPELLANT/PETITIONER: --------------------------- C. DHANRAJ, 32 B3, NARAYANA PILLAI STREET, PERAMANUR, SALEM-7, SALEM DISTRICT, TAMIL NADU. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENTS/RESPONDENTS: ---------------------------------- 1. ASSISTANT COMMISSIONER(ASSMT.), SPECIAL CIRCLE-II, COMMERCIAL TAXES, ERNAKULAM. 2. DEPUTY COMMISSIONER (APPEALS), KOTTAYAM, CAMP AT ERNAKULAM. 3. STATE OF KERALA, REPRESENTED BY SECRETARY,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER, SRI. K.P. PRADEEP. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 01/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.Chelameswar, C.J. & P.N.Ravindran, J. ------------------------------------------ W.A. No.1121 of 2010 ------------------------------------------ Dated this the 1st day of July, 2010 JUDGMENT J.Chelameswar, C.J. The instant appeal is filed aggrieved by the judgment dated 15th June, 2010 in W.P.(C) No.13064 of 2010. By the judgment under appeal, the learned Judge disposed of the writ petition holding that the writ petitioner/appellant herein has an effective alternative remedy of statutory appeal to question Exts.P9 and P10 which were the assessment orders under the Kerala General Sales Tax Act and the Central Sales Tax Act. We do not see any reason to take a different view than the one taken in the judgment under appeal. The writ appeal is dismissed at the admission stage. J.Chelameswar, Chief Justice P.N.Ravindran, Judge vns