IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH SUNDAY, THE 18TH JANUARY 2009 / 28TH POUSHA 1930 WP(C).No. 4932 of 2009(K) --------------------------------------------- PETITIONER(S): ---------------------- CREATIVE POLYMERS, PLOT NO.31, DEVELOPMENT PLOT, MUNDAKKAL, KOLLAM. REPRESENTED BY S.KISHORE, MANAGER. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE I CIRCLE, WATER AUTHORITY BUILDINGS, CONTONMENT, KOLLAM. 2. APPELLANT ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THEVALLY, KOLLAM. 3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 4932 OF 2009 K -------------------------------------- Dated this the 18th February, 2009 JUDGMENT Petitioner challenges Exts.P4, P4(a), P6 and P7. Exts.P4 and P4(a) are assessment orders, Exts.P6 are arrear notices and Ext.P7 is the order passed by the first appellate authority. In my view, the petitioner has a remedy by filing Second Appeal. In order to facilitate the petitioner approaching the Appellate Authority, it is ordered that recovery steps will be kept in abeyance for a period of six weeks from today. The Writ Petition is disposed of as above. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge