IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN THURSDAY, THE 19TH MARCH 2009 / 28TH PHALGUNA 1930 WA.No. 1833 of 2006() --------------------- APPELLANT(S): PETITIONER ------------------------ C.P.ABOOBACKER SIDDIQUE, CHAKKALAPARAMBIL HOUSE, EDAKKULAM, THIRUNAVAYA P.O., MALAPPURAM DISTRICT. BY ADV. SRI.BOBBY JOHN SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): RESPONDENTS -------------------------- 1. THE SALES TAX OFFICER, THIRURANGADI. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. C.P.MOHAMMEDKUTTY, CHAKKALAPARAMBIL HOUSE, EDAKKULAM, THIRUNAVAYA P.O., MALAPPURAM DISTRICT. R1&2 BY G.P. SRI.V.K.SHAMSUDEEN THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 19/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... Writ Appeal No.1833 of 2006 .................................................................... Dated this the 19th day of March, 2009. JUDGMENT Ramachandran Nair, J. Orders under challenge are assessment orders which should be challenged before the statutory authority. The learned Single Judge did not entertain the writ petition as there was no justifying reason for entertaining challenge against assessment order in writ proceedings. We do not find any justification to deviate from the view taken by the learned Single Judge. Writ Appeal is consequently dismissed. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms