IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR FRIDAY, THE 9TH FEBRUARY 2007 / 20TH MAGHA 1928 WP(C).No. 4523 of 2007(L) ---------------------------------- PETITIONER: ------------------ HOTEL DOUBLOON, KALLAMBALAM REP.BY MANAGING PARTNER, R.MANILAL. BY ADV. SRI.R.ANILKUMAR SRI.P.BANI RESPONDENTS: ---------------------- 1. STATE OF KERALA REP.BY SECRETARY OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM. 2. ASSISTANT COMMISSIONER (ASSESSMENT-III), SPECIAL CIRCLE, THIRUVANANTHAPURAM. 3. DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOLLAM. 4. SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM, REPRESENTED BY SECRETARY. 5. TAHASILDAR, CHIRAYINKEEZHU, ATTINGAL. BY GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/02/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.BALAKRISHNAN NAIR,J. ------------------------------------------ WP(C)NO.4523 OF 2007-L ------------------------------------------ Judgment The petitioner challenges Ext.P4 order, which is a fresh assessment order, passed in the light of Ext.P3 order of the Sales Tax Appellate Tribunal. Against Ext.P4, the petitioner has got remedies under the provisions of the KGST Act. Therefore, it is unnecessary for this Court to entertain this Writ Petition. Accordingly, it is closed without prejudice to the contentions of the petitioner. 09.02.2007 K.BALAKRISHNAN NAIR,JUDGE sta 2