IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 13TH JULY 2011 / 22ND ASHADHA 1933 WP(C).No. 37077 of 2010(H) ---------------------------------------- PETITIONER(S): ------------------------ M/S.YESES ENTERPRISES, KALADY ROAD, PERUMBAVOOR, REPRESENTED BY ITS MANAGING PARTNER, S.AMRITHA KUMARI. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): ------------------------- ASSISTANT COMMISSIONER-I, SPECIAL CIRCLE, COMMERCIAL TAXES, PERUMBAVOOR-683 542. BY SR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2011, ALONG WITH WPC NO. 37081 OF 2010 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.37077/2010 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE PRE-ASSESSMENT NOTICE FOR THE YEAR 2005-06 DATED 12/10/2010. P2 -DO- -DO- 2006-07 DATED 13/10/2010. P3 COPY OF THE ASSESSMENT ORDER PASSED BY RESPONDENT FOR THE ASSESSMENT YEAR 2005-06 DATED 04/11/2010.. P4 -DO- -DO- 2006-07 -DO- P5 COPY OF THE DEMAND NOTICE FOR THE YEAR 2005-06 DATED 22/11/2010. P6 -DO- -DO- 2006-07 DATED 22/11/2010 STATEMENT FILED RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. --------------------------------------------- W.P.(C) Nos. 37077/10, 37081/10, 588/11 & 3769/2011 ------------------------------------------------ Dated this the 13th day of July, 2011 JUDGMENT In all these writ petitions, the petitioners are challenging orders of assessment under the Kerala Value Added Tax Act. When it was pointed out to the learned counsel for the petitioners that the petitioners have an effective alternate remedy by way of appeal before the appellate authority as provided under the Act, the learned counsel for the petitioners seeks permission to file appeals, insofar as the time limit prescribed for filing appeal is already over during the pendency of these writ petitions. 2. Accordingly, these writ petitions are disposed of with the following directions: If the petitioners file appeals against the impugned orders within two weeks from today, the same would be accepted as one filed within time and disposed of on merits. It would be open to the petitioners to move the appellate authority for stay also. S. SIRI JAGAN, JUDGE acd