IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 5TH JULY 2011 / 14TH ASHADHA 1933 WP(C).No. 6869 of 2011(G) -------------------------------------- PETITIONER(S): ------------------------ M/S.REEFA TIMBERS, PALLICKACHIRA P.O, PAIPPAD, CHANGANASSERY, REP.BY ITS MANAGING PARTNER P.I.THAJUDEEN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER-III,CIRCLE I, CHANGANASSERY.PIN- 686 101 2. THE INTELLIGENCE OFFICER,SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM.686 001 R1 & R2 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.6869/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE SHOP INSPECTION REPORT PREPARED BY THE 2ND RESPONDENT. P2 COPY OF THE CHALLAN NO.22226 ISSUED BY THE 2ND RESPONDENT. P2(A) COPY OF THE CHALLAN NO.22285 ISSUED BY THE 2ND RESPONDENT. P2(B) COPY OF THE CHALLAN NO.38502 ISSUED BY THE 2ND RESPONDENT. P2(C) COPY OF THE CHALLAN NO.38526 ISSUED BY THE 2ND RESPONDENT. P3 COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT. P4 COPY OF THE LETTER SUBMITTED BY THE PETITIONER. P5 COPY OF THE LETTER SUBMITTED BY THE PETITIONER. P6 COPY OF THE ORDER ISSUED BY THE 2ND RESPONDENT. P7 COPY OF THE JUDGMENT IN WP(C)NO.33878/10 OF THE HON'BLE HIGH COURT OF KERALA. P8 COPY OF THE LETTER SUBMITTED BY THE PETITIONER. P9 COPY OF THE RETURN FILED BY THE PETITIONER. P10 COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.6869 OF 2011 ---------------------------------------------- Dated this the 5th day of July, 2011 JUDGMENT The petitioner challenges an assessment order under the Kerala Value Added Tax Act. I am not inclined to entertain this writ petition since the petitioner has an effective alternate remedy by way of appeal against the assessment order. Therefore, without prejudice to the right of the petitioner to file an appeal against the assessment order, this writ petition is dismissed. If the petitioner files the appeal within two weeks, it shall be accepted as one filed within time and considered on merits. S. SIRI JAGAN, JUDGE acd