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. 1069 of 2011() --------------------- AGAINST THE JUDGEMENT IN WPC.5671/2011 Dated 06/07/2011 .................... APPELLANT: -------------- EVEREST GRANITES,CHOONDAMALA,WEST VENGOLA PO, PERUMBAVOOR,ERNAKULAM DISTRICT (REP.BY ABI MATHEW,PARTNER). BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER,2ND CIRCLE, PERUMBAVOOR. 683 542. 2. DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, ERNAKULAM. 682 015. 3. STATE OF KERALA,REP.BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM,PIN 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. 1069 OF 2011 = = = = = = = = = = = = DATED THIS, THE 28TH DAY OF JULY, 2011. J U D G M E N T C.N. Ramachandran Nair, J. This appeal is filed against the judgment of the learned Single Judge declining to interfere with the assessment challenged in the writ proceeding. Since the appellant has an effective alternate remedy by way of appeal, the learned Single Judge, in our view, has rightly declined to entertain the writ petition. In the normal course, we would not entertain the writ appeal also. However, since the appeal against penalty is pending before the first appellate authority who has to decide the appeal against the assessment as well, we feel the appellant can be given an opportunity to pay one third of the tax due and file appeal within two weeks from now. In that event the appellate authority will decide the appeal along with the penalty appeal within three months from the date of filing of the same. If payment is made within three weeks and appeal filed as aforesaid, recovery of the balance tax W.A. 1069/2011 2 will be kept in abeyance for a period of three months and thereafter, recovery will be based on orders passed by the appellate authority. The writ appeal is disposed of as above. C.N. RAMACHANDRAN NAIR, (JUDGE). P.S. GOPINATHAN, (JUDGE) knc/-