IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR TUESDAY, THE 20TH MARCH 2007 / 29TH PHALGUNA 1928 WP(C).No. 9351 of 2007(L) ------------------------- PETITIONER: ------------------- SAVITHRI VANNATHAN VEETTIL, DESIGNERS ONLINE, CHOKLI P.O., KANNUR. BY ADV. SRI.P.SANJAY SRI.A.PARVATHI MENON RESPONDENTS: ---------------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY, (TAXES) DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. THE ASST.COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, THRISSUR. BY SR.GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/03/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.BALAKRISHNAN NAIR,J. ------------------------------------------ WP(C)NO.9351 OF 2007-L ------------------------------------------ Judgment The petitioner challenges Exts.P4 to P6 pre-assessment notices issued under Section 17(3) of the KGST Act, proposing to assess sales tax dues from her, who is a dealer in lottery tickets. The point raised by the petitioner is covered by the judgment of this Court in Writ Petition (C) No.4002/07 and connected cases. So, she may bring to the notice of the third respondent, the said judgment, by filing a reply to the above said notices. When the petitioner has got such a remedy, it is unnecessary for this Court to entertain this Writ Petition. Accordingly, it is dismissed without prejudice to the contentions of the petitioner. 20.03.2007 K.BALAKRISHNAN NAIR,JUDGE sta 2