IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 11TH FEBRUARY 2008 / 22ND MAGHA 1929 W.P(C).No. 4911 of 2008(I) -------------------------------- PETITIONER: -------------- K.H.MOHAMMED YOUSUF,S/O.HUSSAIN RAWATHER AGED 39 YEARS, THE MANAGING PARTNER M/S. CAPITAL STEELS, T.B.ROAD CHANGANASSERY, KOTTAYAM DIST. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: ----------------- 1. COMMERCIAL TAX OFFICER OFFICE OF DEPUTY COMMISSIONER AUDIT ASSESSMENT, COMMERCIAL TAXES,KOTTAYAM. 2. INSP.ASST. COMMISSIONER COMMERCIAL TAXES,KOTTAYAM. 3. THE COMMERCIAL TAX OFFICER 2ND CIRCLE,CHANGANASSERY, KOTTAYAM. 4. STATE OF KERALA REP.BY SECRETARY TO GOVT DEPARTMENT OF COMMERCIAL TAXES, GOVT.SECRETARIAT, TRIVANDRUM. BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = W.P.(C) No. 4911 OF 2008 - I = = = = = = = = = = = = = = Dated this the 11th February, 2008 J U D G M E N T Exts. P5 and P6 assessment orders are sought to be quashed in this writ petition. The only justification that the counsel for the petitioner putS forth to justify bypassing the statutory remedy and invoking the extra ordinary jurisdiction of this Court is that while finalising the assessment, principles of natural justice were violated. A reading of Exts. P5 and P6 shows that this again is the disputed question. In the light of this I do not think that this Court will be justified in entertaining this writ petition in view of the availability of alternate statutory remedy. With that liberty I dismiss this writ petition. ANTONY DOMINIC JUDGE jan/-