IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 28TH SEPTEMBER 2007 / 6TH ASWINA 1929 WP(C).No. 27607 of 2007(J) -------------------------- PETITIONER: ------------ A.K.AZEEZ, AYADAM KANDY HOUSE, CHERAPURAM P.O., VATAKARA. BY ADV. SRI.G.PRABHAKARAN RESPONDENTS: ------------- 1. THE REGIONAL TRANSPORT OFFICER/ TAXATION OFFICER, VATAKARA. 2. THE DEPUTY TRANSPORT COMMISSIONER, NORTH ZONE, VATAKARA. BY GOVT. PLEADER MR. I.V. PRAMOD. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/09/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 27607 OF 2007 J = = = = = = = = = = = = = = = = Dated this the 28th September, 2007 J U D G M E N T The prayer in this writ petition is made on the basis that the amount remitted as tax is liable to be refunded. It is seen that the claim for refund was rejected by Ext. P3 which is an order dated 20-5-2006. Without pursuing the statutory remedies available the petitioner has now approached this Court, obviously because of the delay involved. Proceedings under Article 226 cannot be resorted to bypass the statutory remedies. For the delay and laches involved, the writ petition is to be dismissed and I do so. ANTONY DOMINIC JUDGE jan/-