IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN SATURDAY, THE 3RD DECEMBER 2011 / 12TH AGRAHAYANA 1933 WP(C).No. 32232 of 2011(D) -------------------------------------- PETITIONER(S): ---------------------- REJI JOSE, NEW GOKUL ICE CREAM PARLOUR, PALA, PIN-686 575. BY ADVS. SRI.N.N.SUGUNAPALAN, SENIOR ADVOCATE SRI.C.A.SADASIVAN SRI.RAMAN JANARDHANAN SRI.JOY P.JOSE SRI.SOJAN MATHEW SRI.K.N.KRISHNAN NAMBOOTHIRI SRI.C.V.SASI SRI.K.JAYAMOHANAN PILLAI RESPONDENTS --------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. COMMISSIONER OF COMMERCIAL TAXES, GOVERNMENT OF KERALA, PUBLIC OFFICE BUILDING, OPP. MUSEUM, THIRUVANANTHAPURAM-695 001. 3. COMMERCIAL TAX OFFICER, PALA, PIN-686 575, KOTTAYAM DISTRICT. R1 TO R3 BY SENION GOVT.PLEADER (TAX) SMT.SHOBHA- ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JM WPC NO.32232 OF 2011 APPENDIX PETITIONERS' EXHIBITS : EXT.P1 : TRUE COPY OF APPLICATION DTD.5.2.2009. EXT.P2 : TRUE COPY OF CERTIFICATE DTD.12.5.09 ISSUED BY 3RD RESPONDENT PERMITTING TIN. EXT.P3 : TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2006-07 DTD.9.10.09 ISSUED BY 3RD RESPONDENT. EXT.P4 : TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2007-08 DTD. 9.10.09 ISSUED BY 3RD RESPONDENT. EXT.P5 : TRUE COPY OF THE APPELLATE ORDER FOR THE YEAR 2006-07 DTD.30.8.2010 ISSUED BY 1ST APPELLATE AUTHORITY. EXT.P6 : TRUE COPY OF THE APPELLATE ORDER FOR THE YEAR 2007-08 DTD.30.8.2010 ISSUED BY 1ST APPELLATE AUTHORITY. EXT.P7 : TRUE COPY OF THE 2ND APPEAL DTD.FILED BEFORE THE APPELLATE TRIBUNAL NO.125/2011 DTD.1.2.2011. EXT.P8 : TRUE COPY OF THE 2ND APPEAL FILED BEFORE THE APPELLATE TRIBUNAL NO.126/2011 DTD.1.2.2011. EXT.P9 : TRUE COPY OF THE REPLY TO PRE-ASSESSMENT NOTICE DTD.25.1.2011 FILED BEFORE 3RD RESPONDENT. EXT.P10: TRUE COPY OF THE LETTER DTD.29.4.2011 FILED BEFORE 3RD RESPONDENT. EXT.P11: TRUE COPY OF THE LETTER DTD.20.5.2011 FILED BEFORE 3RD RESPONDENT STATING THAT 2ND APPEAL IS PENDING BEFORE KVAT APPELLATE TRIBUNAL. EXT.P12: TRUE COPY OF THE ASSESSMENT ORDER FOR 2006-07 DTD.19.4.2011. EXT.P13: TRUE COPY OF THE ASSESSMENT ORDER FOR 2007-08 DTD.19.4.2011. EXT.P14: TRUE COPY OF THE ASSESSMENT ORDER FOR 2008-09 DTD.19.4.2011. EXT.P15: TRUE COPY OF THE JUDGMENT IN WPC NO.16388/2011 DTD.11.7.2011 OF THIS HON'BLE COURT. EXT.P16: TRUE COPY OF THE NOTICE DTD.5.8.2011 ISSUED BY 3RD RESPONDENT. CONTD..3 -3- EXT.P17: TRUE COPY OF THE PETITION DTD.24.8.2011 FILED BEFORE THE COMMISSIONER, COMMERCIL TAXES, THIRUVANANTHAPURAM. EXT.P18: TRUE COPY OF THE LETTER TO APPEAR FOR HEARING ON 1.11.2011 DTD.14.10.2011 FROM THE COMMISSIONER, THIRUVANANTHAPURAM. EXT.P19: TRUE COPY OF THE (MODIFIED) ASSESSMENT ORDER FOR 2006-07 DTD.18.10.2011. EXT.P20: TRUE COPY OF THE (MODIFIED) ASSESSMENT ORDER FOR 2007-08 DTD.18.10.2011. EXT.P21: TRUE COPY OF THE (MODIFIED) ASSESSMENT ORDER FOR 2008-09 DTD.18.10.2011. EXT.P22: TRUE COPY OF THE LETTER DTD.16.11.2011 REFIXING THE DATE OF HEARING FROM 1.11.2011 TO 25.11.2011. EXT.P23: TRUE COPY OF THE ARGUMENT NOTE DTD.23.8.2011 FILED BEFORE 3RD RESPONDENT. EXT.P24: TRUE COPY OF THE REPLY DTD.25.11.2011 FROM 3RD RESPONDENT STATING THAT NO DETAILS IN THE KVATIS FROM 2006-07 TO 2008-09 ARE AVAILABLE. RESPONDENTS' EXHIBITS : NIL \\ TRUE COPY\\ PA TO JUDGE JM S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.32232 of 2011 ---------------------------------------------- Dated this the 3rd day of December, 2011 JUDGMENT The petitioner challenges assessment orders passed after demand under the Kerala Value Added Tax Act. I am of opinion that since the petitioner has an effective alternate remedy by way of appeal, the petitioner should resort to the same first. Therefore, without prejudice to that right, this writ petition is dismissed. S. SIRI JAGAN, JUDGE acd