IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 13TH AUGUST 2010 / 22ND SRAVANA 1932 WP(C).No. 25438 of 2010(D) -------------------------- PETITIONER(S): --------------- SRI.ABDUL NAZAR, PROPRIETOR, M/S.SARA TIMBER TRADERS, POOCHIRA, PUDUPARIYARAM, PALAKKAD DISTRICT, PIN-678733. BY ADV. SRI.E.P.GOVINDAN SMT.G.DEEPA RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, IIND CIRCLE, COMMERCIAL TAXES, PALAKKAD. 2. THE COMMISSIONER OF COMMERCIAL TAXES, KERALA, VIKAS BHAVAN P.O., THIRUVANANTHAPURAM. 3. THE STATE OF KERALA, REP. BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY SR.GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.25438 of 2010-D ---------------------------- Dated this the 13th day of August, 2010. J U D G M E N T The petitioner is challenging Ext.P1 revised assessment order passed by the first respondent, raising many a ground in the Writ Petition. Obviously, the said order was passed by the first respondent pursuant to the directions given by this Court as per Ext.P2 judgment in W.P(C)No.10632 of 2010 preferred by the petitioner earlier. 2. The learned Government Pleader appearing on behalf of the respondents submits that Ext.P1 is very much appealable and if at all the petitioner is aggrieved in any manner, the petitioner has to pursue the alternate remedy before approaching this Court. 3. In the said circumstances, this Court does not find it as a fit case to exercise the discretionary jurisdiction under Article 226 of the Constitution of India. Hence, interference is declined and the Writ Petition is dismissed; however, without prejudice to the right of the petitioner to pursue the statutory remedy available in accordance with law. The contentions raised by the petitioner are left open. P.R.RAMACHANDRA MENON, JUDGE ab