IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER FRIDAY, THE 5TH SEPTEMBER 2008 / 14TH BHADRA 1930 W.A.No. 1833 of 2008 ----------------------------------- AGAINST THE JUDGEMENT IN WPC.16998/2008 DATED 23/07/2008 .................... APPELLANT/PETITIONER: ------------------------------------- OMEGA HERITAGES, REPD. BY THE PROPRIETOR N.A.RAJU, OMEGA BUILDINGS, THEKKEMADOM ROAD, THRISSUR, THRISSUR DT. BY ADV. SRI.M.K.DILEEP KUMAR RESPONDENT/RESPONDENT: ------------------------------------------- COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT) DEPARTMENT OF COMMERCIAL TAXES, THRISSUR, THRISSUR DT. BY SR.GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 05/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------- W.A. No. 1833 of 2008 ------------------------------------------ Dated, this the 5th day of September, 2008 JUDGMENT H.L.Dattu, C.J. This writ appeal is directed against the orders passed by the learned Single Judge in W.P.(C) No.16998 of 2008 dated 23rd July, 2008. By the impugned order the learned Single Judge has declined to entertain the writ petition. (2) The brief facts are: The petitioner is a dealer registered both under the provisions of the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act, 1956. The assessing authority has completed the best judgment assessment for the assessment year 2005-06, since the petitioner did not even respond to the pre-assessment notice issued by the assessing authority. While completing the assessment, the assessing authority has kept in view the orders and directions issued by this Court while disposing of W.P.(C) No.51 of 2008, wherein this Court had fixed a time frame within which time the assessing authority was directed to complete the assessment proceedings. (3) The one and the only point that was urged by the petitioner before this Court is that the order of assessment passed by W.A.No.1833 of 2008 2 the assessing authority is contrary to the direction issued by this Court in W.P.(C) No.51 of 2008. (4) We do not find any merit in this submission. The only direction that was issued by this Court was to permit the petitioner to file its objections, if any, and then pass appropriate orders. (5) The assessing authority before completing the best judgment assessment had issued pre-assessment notice to the assessee and in that had directed the assessee to file its objections, if any, to the proposal made in the pre-assessment notice. Though the said notice was served on the assessee, the assessee did not choose to file any objections to the said notice. Since the time is running out, the assessing authority has completed the best judgment assessment by its order dated 22.5.2008. (6) In our opinion, if for any reason, the assessee is aggrieved by the order of assessment passed by the assessing authority, it has to file an appropriate appeal as provided under the Act. The appellate remedy so provided under the Act is not only an effective remedy but also an efficacious remedy. Without exhausting that remedy, the petitioner cannot approach this Court except under the exceptional circumstances that have been stated by the Courts time and again. (7) In that view of the matter, we do not find any reason to W.A.No.1833 of 2008 3 entertain this writ appeal. Accordingly, the writ appeal requires to be rejected and it is rejected. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE vns/dk