IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 27TH JULY 2011 / 5TH SRAVANA 1933 WP(C).No. 14963 of 2011(U) ---------------------------------------- PETITIONER(S): ------------------------ K.VASUDEVAN, SREE MUTHAPPAN SAW MILL, KOPPAM, PALAKKAD DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): -------------------------- THE COMMERCIAL TAX OFFICER, PATTAMBI-679 306. BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.14963/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE REPLY FILED BY THE PETITIONER BEFORE THE RESPONDENT DATED 10/05/2011 P2 COPY OF THE ASSESSMENT ORDER PASSED BY RESPONDENT FOR THE YEAR 2009-10 DATED 04/01/2011 P3 COPY OF THE ASSESSMENT ORDER PASSED BY RESPONDENT FOR THE ASSESSMENT YEAR 2010-11 DATED 04/01/2011 P4 COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY RESPONDENT FOR THE YEAR 2009-10 DATED 20/01/2011. P5 COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY RESPONDENT FOR THE YEAR 2010-11 DATED 20/01/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.S.TO.JUDGE sts S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 14963 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 27th day of July, 2011. J U D G M E N T The petitioner challenges Exts. P2 and P3 orders passed by the assessing authority under the Kerala Value Added Tax Act. When it was pointed out to the learned counsel for the petitioner that the petitioner has an effective remedy by way of appeal against the assessment orders, the learned counsel for the petitioner seeks some time to file appeals and seek interim orders in those appeals. In the above circumstances, this writ petition is dismissed without prejudice to the right of the petitioner to challenge Exts. P2 an P3 in appeals to be filed as provided under the Act itself. If the petitioner files appeals within 2 weeks, the same shall be accepted as appeals filed within time. Sd/- S. Siri Jagan, Judge. Tds/