THE HON’BLE SRI JUSTICE BILAL NAZKI AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO.19422 OF 2007 Dated 13th September, 2007 Between: M/s Southern Power Distribution …Petitioner And Commercial Tax Officer and another ..Respondents THE HON’BLE SRI JUSTICE BILAL NAZKI AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO.19422 OF 2007 O R D E R (Per the Hon’ble Sri Justice Bilal Nazki): Heard learned counsel for the petitioner and also learned Special Standing Counsel for Commercial Taxes. An order of assessment was passed by the Commercial Tax Officer on 27-03-2007 with respect to the assessment year 2003-2004. The petitioner submits that certain transactions relating to the assessment year 2002-2003, which had been finally assessed, were also included in the assessment year 2003-2004. Therefore, he moved a representation dated 28-04-2007 before the Commercial Tax Officer to look into the matter afresh. The Commercial Tax Officer rejected his representation on 20-07-2007. Hence, he has approached this Court by way of this writ petition. We are afraid that we cannot entertain this writ petition as it raises only questions of fact and the question of fact would be whether the transactions subjected to tax in the assessment year 2003-2004 were really the transactions which had already been taxed in the assessment year 2002-2003. Hence, the writ petition is not maintainable and particularly when the petitioner has an efficacious remedy available by way of an appeal. Learned counsel for the petitioner submits that the time to file the appeal has expired. Therefore, he may be allowed to file an appeal. We do not want to comment on that aspect, but we allow the petitioner to file an appeal and the appellate authority may consider his request for condonation of delay in the light of the fact that he made a representation before the Commercial Tax Officer, which was rejected on 20-07-2007. With these observations, the writ petition is dismissed. No order as to costs. ___________________________ Bilal Nazki,J Dated 13th September, 2007 ____________________________ Ramesh Ranganathan,J vrn