IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 27TH JUNE 2008 / 6TH ASHADHA 1930 WP(C).No. 36176 of 2004(F) -------------------------- PETITIONER: ------------ M.K.REMADEVI, BALAKRISHNAN, NIRAPARA, WEMBLY NOW RESIDING AT PARVATHY, VAYALAR EAST CHERTHALLA, ALAPPUZHA DISTRICT. BY ADV. SRI.M.K.SHASHI KUMAR RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE AGRICULTURAL INCOME TAX & SALES TAX OFFICER, PEERMADE. 3. THE APPELLATE ASSISTANT COMMISSIONER, IDUKKI AT NEDUMKANTAM. 4. THE DEPUTY TAHSILDAR (RR), PEERMADE. BY GOVERNMENT PLEADER SRI.TEK CHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF NOTICE DT.1.4.1998 ISSUED BY R2. P2: TRUE COPY OF ASSESSMENT ORDER DT.9.7.98 PASSED BY R2. P3: TRUE COPY OF ORDER DT.17.1.2002 PASSED BY R3 IN APPEAL NO.193/98. P4: TRUE COPY OF R.R. NOTICE SERVED ON PETITIONER DT.11.10.04. P5: TRUE COPY OF RECEIPT NO.439548 DT.19.1.05 FOR RS.6580 PAID BY PETITIONER. P6: TRUE COPY OF DEMAND DRAFT NO.497545 DT.21.2.05 FOR RS.3274/- REMITTED BY PETITIONER. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.36176 of 2004 .................................................................... Dated this the 27th day of June, 2008. JUDGMENT The W.P. is filed challenging Ext.P3 order whereunder first appellate authority dismissed the appeal filed by the petitioner against agricultural income tax assessment for 1990-91. In the first place, when a statutory remedy by way of appeal to the Tribunal is available to the petitioner, there is no justification for this court to interfere in writ proceeding with the assessment confirmed in first appeal. Moreover, it is seen that the demand of tax is a small sum of Rs.4,000/- and odd. If petitioner is desirous, petitioner can avail amnesty benefit and settle liability. However, if petitioner still wants to pursue the matter, it is for the petitioner to file appeal before the Tribunal against the first appellate order. However, since W.P. was pending in this court for a long period, petitioner is granted two months time to file appeal to the Tribunal and if any such appeal is filed within two months from today, there will be direction to the Tribunal to treat it as one filed in time and decide the same on merits. W.P. is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms