IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 14TH SEPTEMBER 2007 / 23RD BHADRA 1929 WP(C).No. 25126 of 2007(N) -------------------------- PETITIONER: ------------ JITH TECHNOLOGIES INC, DEVASWOM BUILDINGS, NADA, IRINJALAKUDA, THRISSUR DISTRICT, REPRESENTED BY PROPRIETOR, A.KRISHNAKUMAR. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENTS: ------------- 1. COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, IRINJALAKUDA. 2. ASSISTANT COMMISSIONER (AA), COMMERCIAL TAXES, THRISSUR. 3. M/S. ZINZAC SALES & SERVICES (P) LTD., COCHIN-12. 4. THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. R1,2&4 BY G.P. SRI.SREEKRISHNA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/09/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.25126 of 2007 .................................................................... Dated this the 14th day of September, 2007. JUDGMENT Since appeal is provided under Section 62 of the KVAT Act before the Division Bench and since petitioner is an aggrieved party, petitioner can file an appeal against the impugned order of clarification before the Division Bench. The W.P. is closed leaving freedom to the petitioner to file appeal. C.N.RAMACHANDRAN NAIR Judge pms