IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 21ST JULY 2008 / 30TH ASHADHA 1930 WP(C).No. 21732 of 2003(K) -------------------------- PETITIONER: ------------ M/S.TAJ GARDEN RETREAT, VARKALA, A UNIT OF M/S.TAJ KERALA HOTELS AND RESORTS LTD., REPRESENTED BY ITS CHIEF OPERATING OFFICER, MR.SALIL KUMAR DUTT. BY ADV. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.ANIL D. NAIR SMT.PRIYA MAHESH SMT.PRIYA MANJOORAN RESPONDENTS: ------------- 1. SALS TAX OFFICER (E), OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. APPELLATE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF ORDER OF R1 FOR 1995-96. P2 COPY OF ORDER OF R1 DT 27.4.99. P3 COPY OF APPEAL FILED BEFORE R2 DT 11.1.03. P4 COPY OF STAY PETITION FILED BEFORE R2 DT 11.1.03. P5 COPY OF POSTING NOTICE DT 21.2.03. P6 COPY OF ORDER OF R2 DT 24.3.03. /TRUE COPY/ P.A.TO JUDGE K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 21732 OF 2003 K ```````````````````````````````````````````````````` Dated this the 21st day of July, 2008 J U D G M E N T When this matter came up for hearing today, learned Government Pleader points out that the petitioner has an effective alternate remedy in appeal under section 7A of the Kerala Tax on Luxuries Act. In view of the said submission, I would like to relegate the petitioner to pursue the remedy available under section 7A of the Act. Accordingly, writ petition is disposed of as follows. If the petitioner files appeal under section 7A of the Kerala Tax on Luxuries Act within three weeks from today, the appeal will be treated as filed in time and will be considered on merits. It is open to the petitioner to file stay petition and seek interim relief also. In order to facilitate the petitioner to avail the said alternate remedy, interim order passed by this Court will continue for a period of one month from today. Sd/- (K.M.JOSEPH, JUDGE) aks