IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 25TH MAY 2007 / 4TH JYAISHTA 1929 WP(C).No. 14262 of 2007(W) -------------------------- PETITIONER: ------------ MANGALY INDUSTRIES PVT.LTD., BOC BYE PASS ROAD, PALAKKAD, REPRESENTED BY ITS MANAGING DIRECTOR, JOE I MANGALY. BY ADV. SRI.P.J.MATHEW RESPONDENTS: ------------- 1. THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, COMMERCIAL TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER (ON DEPUTATION), OFFICE OF THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, PALAKKAD. 3. THE ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE, PALAKKAD. BY G.P. SRI.MOHAMMED RAFFIQ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/05/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.14262 of 2007 .................................................................... Dated this the 25th day of May, 2007. JUDGMENT Since statutory remedy by way of appeal is available against the impugned order, W.P. is not maintainable. However, petitioner is granted ten days time from today to file appeal and if appeal is filed within two weeks from today, appellate authority will entertain it as one filed in time. The W.P. is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms