IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN THURSDAY, THE 28TH JULY 2011 / 6TH SRAVANA 1933 WA.No. 1071 OF 2011() --------------------- AGAINST THE JUDGEMENT IN WPC.11733/2011 Dated 06/07/2011 .................... APPELLANT: PETITIONER S.RADHAKRISHNAN, NO.6, (NEW) RAKKIAPPA MUDALI STREET, MYLAPPORE, CHENNAI-600003. (PARTNER, HAMILTON FUEL CORPORATION (DEFUNCT),THEVARA,ERNAKULAM). BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENTS/RESPONDENTS: 1. ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES,SPECIAL CIRCLE-II, ERNAKULAM-680 015. 2. STATE OF KERALA REPRESENTED BY SECRETARY, TAXES DEPARTMENT,GOVERNMENT SECRETRIAT,THIRUVANANTHAPURAM.695 001. GOVERNMENT PLEADER SRI. MOHAMMED RAFEEQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 28/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ. = = = = = = = = = = = = = = = = = W.A. 1071 OF 2011 = = = = = = = = = = = = DATED THIS, THE 28th DAY OF JULY, 2011. J U D G M E N T C.N. Ramachandran Nair, J. This writ appeal is filed against the judgment of the learned Single Judge declining to interfere with the sales tax assessment because the appellant has an effective alternate remedy by way of statutory appeal. We are in complete agreement with the finding of the learned Single Judge because entertaining the challenge against the assessment will virtually make this Court an appellate forum to decide correctness of sales tax assessment. The writ appeal is dismissed giving freedom to the appellant to pursue his statutory remedy. The appellant is granted one week time to file the appeal. C.N. RAMACHANDRAN NAIR, (JUDGE). P.S. GOPINATHAN, (JUDGE) knc/-