IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN WEDNESDAY, THE 12TH OCTOBER 2011 / 20TH ASWINA 1933 WA.No. 1420 of 2011() --------------------- AGAINST THE JUDGEMENT IN WPC.8568/2011 Dated 08/07/2011 .................... APPELLANT/PETITIONER: ----------------------------------- C.M. ABDUL KHADER, PROPRIETOR, M/S. M&S ENTERPRISES, KUTTIPPADAM, ALLAPRA P.O., PERUMBAVOOR. BY ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE SRI.K.M.FIROZ RESPONDENTS/RESPONDENT: ------------------------------------------ THE COMMERCIAL TAX OFFICER, SECOND CIRCLE, PERUMBAVOOR – 683 542. GOVERNMENT PLEADER (TAXES) SRI. SOJAN JAMES. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 12/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR Ag. C.J. & P.S. GOPINATHAN, J. = = = = = = = = = = = = = = = = = = W.A. NO. 1420 OF 2011 = = = = = = = = = = = = = = = = = = DATED THIS, THE 12TH DAY OF OCTOBER, 2011. J U D G M E N T C.N. Ramachandran Nair, Ag. C.J. Writ appeal is filed against the judgment of the learned Single Judge declining to interfere with the assessment orders in writ proceedings. We have heard senior counsel appearing for the appellant and the Special Government Pleader for the State. 2. After hearing both sides and after going through the orders, what we notice is that the grievance of the appellant is only against the disallowance of concessional rate of sales tax for want of genuine C forms. According to the Government Pleader, C forms are not genuine. Assessing officer, on verification of the data available in the TINXYS maintained that some of the C Forms produced are not found in TINXYS. Necessarily, explanation has to be called for from the State wherefrom C forms are issued to the buyers who issued the same to the appellant. We feel the matter requires to be examined by the appellate authority for which W.A. 1420/2011 2 appellant has necessarily to pursue statutory remedy. Writ appeal is closed giving freedom to the appellant to file appeal. Since time for appeal is over, appellant is granted two weeks time from today to file appeal. C.N. RAMACHANDRAN NAIR, (Ag. CHIEF JUSTICE) P.S. GOPINATHAN, (JUDGE) KNC/-