IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 27TH MAY 2008 / 6TH JYAISHTA 1930 WP(C).No. 15525 of 2008(W) -------------------------- PETITIONER: ----------------- HOTEL LUCIA, KANICHAI HOTELS PVT.LTD. EAST FORT, THIRUVANANTHAPURAM, REP. BY DIRECTOR, REJI VARGHESE. BY ADV. SRI.P.GOPALAKRISHNAN NAIR RESPONDENTS: --------------------- 1. DEPUTY COMMISSIONER(APPEALS), O/O.THE DEPUTY COMMISSIONER(APPEALS), THIRUVANANTHAPURAM 2. SALES TAX OFFICER(ENQUIRY), LUXURY TAXES ,O/O.THE DEOUTY COMMISSIONER,COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) Nos.15525 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 27th day of May, 2008 JUDGMENT Petitioner calls in question Exts.P1 to P3 and P5. They are orders passed by the Sales Tax Officer (Enquiry) Luxury Tax and the Deputy Commissioner (Appeals) respectively. When the matter came up today, learned Government Pleader points out that the petitioner has an effective alternate remedy under Section 7A of the Kerala Tax on Luxuries Act before the Appellate Tribunal. I am also of the view that this writ petition under Article 226 need not be entertained in the face of the alternate remedy. Accordingly, the petitioner is relegated to pursue the alternate remedy available under Section 7A of the Act. The writ petition is disposed of as above. (K.M. JOSEPH, JUDGE) sb