IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 18TH JANUARY 2011 / 28TH POUSHA 1932 WP(C).No. 34989 of 2010(W) -------------------------- PETITIONER(S): --------------- THE INDIA CEMENTS LIMITED,'ICL HOUSE', KRISHNASWAMY ROAD,KOCHI-682035,REPRESENTED BY ITS MANAGER(ACCOUNTS),K.SRIDHARAN. BY ADV. SRI.K.SRIKUMAR SRI.K.J.CHERRY BABU SRI.K.MANOJ CHANDRAN SRI.P.R.AJITHKUMAR RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER,KVAT SPECIAL CIRCLE-I,ERNAKULAM,KOCHI-15. 2. THE DEPUTY COMMISSIONER,DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM,KOCHI-15. 3. COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695001. 4. STATE OF KERALA REPRESENTED BY SECRETARY TO FINANCE DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM-695001. ADV.MR. V.K. SHAMSUDHEEN – GOVT.PLEADER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/01/2011, ALONG WITH WPC NO. 38517 OF 2010 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J. ----------------------------------- W.P.(C) Nos.34989 & 38517 OF 2010 --------------------------------------- Dated this the 18th day of January, 2011 JUDGMENT In these writ petitions, the petitioner is challenging assessment orders under the Kerala General Sales Tax Act. Insofar as the petitioner has a right of appeal under the Statute itself, I am not inclined to entertain the challenge against the assessment orders in exercise of my discretionary jurisdiction under Article 226 of the Constitution of India. Therefore, without prejudice to the right of the petitioner to challenge the assessment orders in appeal as provided in the Statute these writ petitions are dismissed. S. SIRI JAGAN, JUDGE acd