IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 8TH JULY 2011 / 17TH ASHADHA 1933 WP(C).No. 6574 of 2011(V) ------------------------ PETITIONER : --------------------- ROY RAPHEL C.C., PROPRIETOR, CEE CEE STEELS, CC NO.XXXII/92, NEAR TOLL GATE, EDAPPALLY, COCHIN-682024. BY ADV. SRI.TOMSON T. EMMANUEL RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, IIND CIRCLE, COMMERCIAL TAXES, ERNAKULAM, COCHIN-682018. 2. THE ASSISTANT COMMISSIONER (ADALATH), FAST TRACK TEAM, COMMERCIAL TAXES, IIND CIRCLE, ERNAKULAM, COCHIN-682018. 3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVT. (TAXES), SECRETARIAT, THIRUVANANTHAPURAM-695001. R1 TO R3 BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/07/2011, ALONG WITH WP(C) NO. 17620/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 6574 of 2011(V) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE ANNUAL RETURN FOR 2004-05 SUBMITTED BY THE PETITIONER BEFORE 2ND RESPONDENT. EXT.P2 : COPY OF FINANCIAL STATEMENTS OF THE PETITIONER FOR THE YEAR ENDED 31ST MARCH 2005. EXT.P3 : COPY OF CASH BOOK PAGE NO. 29 SINGED BY 1ST AND 2ND RESPONDENTS AT THE TIME OF CHECKING ACCOUNTS FOR 2004-05 ASSESSMENT. EXT.P3(a) : COPY OF SALES LEDGER PAGE 32 SINGED BY BY 1ST AND 2ND RESPONDENTS AT THE TIME OF CHECKING ACCOUNTS FOR 2004-05 ASSESSMENT. EXT.P3(b) : COPY OF PURCHASE LEDGER PAGE NO. 49 SIGNED BY 1ST AND 2ND RESPONDENTS AT THE TIME OF CHECKING ACCOUNTS FOR 2004-05 ASSESSMENT. EXT.P4 : COPY OF OBJECTION SUBMITTED TO THE NOTICE ISSUED BY THE 2ND RESPONDENT FAST TRACT TEAM. EXT.P4(a) : COPY OF COVERING LETTER WITH DECLARATION OBTAINED AND ATTACHED ALONG WITH EXT.P4 BY THE PETITIONER, SUBMITTED BEFORE 2ND RESPONDENT. EXT.P5 : COPY OF NOTICE ISSUED U/S.17(3) OF THE KGST AT, BY THE 1ST RESPONDENT TO THE PETITIONER. EXT.P6 : COPY OF DETAILED OBJECTION DATED 23.03.2010 SUBMITTED BEFORE THE 1ST RESPONDENT. EXT.P7 : COPY OF ASSESSMENT ORDER DATED 25.03.2010 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2004-05. EXT.P8 : COPY OF THE JUDGMENT OF DIVISION BENCH OF THIS HON'BLE COURT IN ST REV. 121 OF 2009 DATED 08.06.2009 IN STATE OF KERALA VS. GODREJ APPLIANCES LTD. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C)No. 6574 OF 2011 ------------------------------------------------- DATED THIS THE 8th DAY OF JULY, 2011 J U D G M E N T Petitioner is challenging Ext.P7 assessment order under the Kerala General Sales Tax Act. I am of the opinion that the petitioner has to first exhaust his statutory remedy by way of appeal as provided under the Act. The petitioner contends that the appellate authority usually does not consider the contentions regarding limitation, as raised by the petitioner. 2. I have heard the learned Government Pleader also. In view of the statutory remedy by way of appeal available to the petitioner, I am not inclined to entertain this writ petition. Therefore, the writ petition is dismissed with the following directions: (i) If the petitioner files an appeal against the impugned order within one month, the same shall be considered as one filed within time. (ii) The appellate authority shall consider every contention raised by the petitioner in this writ petition, while disposing of the same and enter specific findings on each of the contentions. Petitioner shall produce a copy of this writ petition along with a copy of this judgment before the appellate authority. Sd/- S. SIRI JAGAN, JUDGE. AMG