IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 5TH JULY 2011 / 14TH ASHADHA 1933 WP(C).No. 4763 of 2011(U) ------------------------------------- PETITIONER(S): ----------------------- P.A. MAHABOOB, PROPRIETOR, SOLACE HARDWARE, PATHANMTHITTA. BY ADV. SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENT(S): ------------------------- 1. THE FAST TRACK ADALATH TEAM NO.11, PATHANAMTHITTA.689 645. 2. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY(TAXES), SECRETARIAT, THIRUVANANTHAPURAM. 695 001. SR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO. 4763/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE ASSESSMENT ORDER DTD. 2.2.09 ALONG WITH DEMAND NOTICE FOR THE YEAR 2002-03 ISSUED TO THE PETITIONER BY THE IST RESPONDENT. P2:- COPY OF THE ASSESSMENT ORDER DTD. 2.2.09 ALONG WITH DEMAND NOTICE FOR THE EAR 2003-04 ISSUED TO THE PETITIONER BY THE IST RESPONDENT. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.4763 OF 2011 ---------------------------------------------- Dated this the 5th day of July, 2011 JUDGMENT The petitioner is challenging assessment orders passed by the assessing authority under the Kerala General Sales Tax Act. Insofar as the petitioner has an effective alternate remedy by way of filing appeals against the assessment orders, I am not inclined to exercise my discretionary jurisdiction in favour of the petitioner. Accordingly, without prejudice to the right of the petitioner to take up the matter in appeals, this writ petition is dismissed. To enable the petitioner to file appeals and seek interim orders, I direct that the interim order granted by this Court shall be continued for one month. S. SIRI JAGAN, JUDGE acd