IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 19TH FEBRUARY 2008 / 30TH MAGHA 1929 WP(C).No. 5416 of 2008(T) ------------------------- PETITIONER: -------------- RELIANCE GENERATORS PVT.LTD., NO.27, RAILWAY COLONY 4TH STREET, AMAINDAKARAI, CHENNAI 600 029. BY ADV. SRI.T.V.LAKSHMANAN SMT.SARITHA DAVID CHUNKATH SMT.SMITHA GEORGE SRIMANU TOM RESPONDENT: ---------------- SALES TAX OFFICER, WORKS CONTRACT, PEROORKADA, THIRUVANANTHAPURAM-5 BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/02/2008, ALONG WITH WP(C) NO.5427/08,THE COURT ON 19/02/2008 DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) Nos. 5416 & 5427 OF 2008 ======================== Dated this the 19th day of February, 2008 J U D G M E N T In WP(C) No.5416/08, what is under challenge is Ext.P39, an order of assessment issued on 10/7/06 for the assessment year 1995-96, which was passed pursuant to Ext.P36 order passed by the Kerala Sales Tax Appellate Tribunal, Trivandrum. 2. Similarly in WP(C) 5427/08, what is under challenge is Ext.P113, an appellate order passed by the Deputy Commissioner of Appeals, Trivandrum on 25/4/2006 in relation to the assessment years 1996-97 and 1997-98. 3. In my view, both these writ petitions are liable to be dismissed on the ground of delay and latches on the part of the petitioner. There is absolutely no explanation, muchless any satisfactory explanation, forthcoming from the petitioner to justify inordinate delay in challenging these orders. Learned counsel for the writ petitioner contended that since he is raising WPC 5416 & 5427/08 :2 : issues touching upon the jurisdiction of the authorities to have levied tax under the KGST Act and constitutional questions. In my view that is no justification for the delay and latches on the part of the petitioner. That apart, if the petitioner was aggrieved, they should have pursued the statutory remedies available against the impugned orders. For the aforesaid reasons, these writ petitions are liable to be dismissed and I do so. ANTONY DOMINIC,JUDGE. Rp