IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 8TH DECEMBER 2011 / 17TH AGRAHAYANA 1933 WP(C).No. 32212 of 2011(B) ------------------------------------- PETITIONER(S): ---------------------- ASSOCIATED TRADE LINKS,PALACE ROAD, ALUVA,ERNAKULAM,REPRESENTED BY ITS PROPRIETOR, K.A.ABDUL KHADER,KAROTHUKUZHY HOUSE,HP 25, KKP NAGAR,U.C COLLEGE (P.O), VELIYATHUNADU, ERNAKULAM DISTRICT PIN 683 102. BY ADV. SRI.SHAJI CHIRAYATH SMT.JIJI M. VARKEY SRI.M.M.SHAJAHAN RESPONDENT(S): ------------------------ 1. STATE OF KERALA REPRESENTED BY FINANCE SECRETARY GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM 695 001. 2. ASSISTANT COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE,MATTANCHERRY, AT ALUVA ERNAKULAM 682 005. BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sd/- WPC NO. 32212/2011 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1. COPY OF THE FULL BENCH JUDGMENT IN TRC NO.240 OF 2002 ON THE FILES OF THIS HON'BLE COURT. EXHIBIT P2. COPY OF THE ASSESSMENT ORDER (MODIFIED) PASSED BY THE 2ND RESPONDENT FOR YEAR 1997-98. EXHIBIT P3. COPY OF THE SALE TAX RETURN FOR APRIL 1997. EXHIBIT P4. COPY OF THE SALE TAX RETURN FOR MAY 1997. EXHIBIT P5. COPY OF THE SALE TAX RETURN FOR JUNE 1997. EXHIBIT P6. COPY OF THE SALE TAX RETURN FOR JULY 1997. EXHIBIT P7. COPY OF THE SALE TAX RETURN FOR AUGUST 1997. EXHIBIT P8. COPY OF THE SALE TAX RETURN FOR SEPTEMBER 1997. EXHIBIT P9. COPY OF THE SALE TAX RETURN FOR OCTOBER 1997. EXHIBIT P10. COPY OF THE SALE TAX RETURN FOR NOVEMBER 1997. EXHIBIT P11. COPY OF THE SALE TAX RETURN FOR DECEMBER 1997. EXHIBIT P12. COPY OF THE SALE TAX RETURN FOR JANUARY 1998. EXHIBIT P13. COPY OF THE SALE TAX RETURN FOR FEBRUARY 1998. EXHIBIT P14. COPY OF THE SALE TAX RETURN FOR MARCH 1998. RESPONDENTS' EXHIBITS NIL TRUE COPY P.A. TO JUDGE SD S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.32212 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 8th day of December, 2011 J U D G M E N T The petitioner challenges Ext.P2 assessment order on the ground that amounts already paid by the petitioner has not been given credit to. I directed the learned Government Pleader to get instructions as to whether the contention of the petitioner that in the assessment order payment already made has not been given credit to, is correct. The Government Pleader today submits that all payments as per the records available with the 2nd respondent has already been given credit to. In view of this dispute, I am of opinion that the petitioner's remedy lies in filing an appeal against Ext.P2 order. Therefore, without prejudice to that right, this writ petition is dismissed. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/