IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH MONDAY, THE 30TH JULY 2007 / 8TH SRAVANA 1929 WP(C).No. 20315 of 2004(R) -------------------------------------- PETITIONER: ----------------- M/S. MANNARKKAD WINES, PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, P.KUMARAN. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: --------------------- 1. SALES TAX OFFICER, MANNARKKAD, PALAKKAD DISTRICT. 2. COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRT. K.R.DEEPA THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30/07/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO: 20315/2004 R APPENDIX PETITIONER'S EXHIBITS EXT.P1. COPY OF THE NOTICE ISSUED BY THE SALES TAX OFFICER, MANNARKKAD DT. 6/11/00. EXT.P2. COPY OF THE NOTICE BY THE SALES TAX OFFICER, MANNARKKAD DT. 6/11/00. EXT.P3. COPY OF THE NOTICE BY THE SALES TAX OFFICER, MANNARKKAD DT. 8/11/00. EXT.P4. COPY OF THE LETTER BY THE PETITIONER BEFORE THE SALES TAX OFFICER, MANNARKKAD DT. 13/11/00. EXT.P5. COPY OF THE ORDER BY SALES TAX OFFICER, MANNARKKAD DT. 16/11/00. EXT.P6. COPY OF THE ORDER OF DY. COMMISSIONER, COMMERCIAL TAXES, PALAKKAD DT. 7/2/01. EXT.P7. COPY OF THE NOTICE BY THE RESPONDENT DT. 29/6/02. EXT.P8. COPY OF THE OBJECTION BY THE PETITIONER BEFORE THE RESPONDENT DATED NIL. EXT.P9. COPY OF THE ORDER OF THE RESPONDENT DT. 16/3/04. EXT.P10. COPY OF THE JUDGMENT IN OTC NO. 5/04 BY THIS COURT DT. 31/5/2004. EXT.P11. COPY OF THE ORDER ISSUED BY THE R1 DT. 28/5/04. RESPONDENT'S EXHIBITS True copy tga KURIAN JOSEPH, J. --------------------------------------- W.P. (C). NO. 20315 OF 2004 --------------------------------------- Dated this the 30th day of July, 2007. J U D G M E N T Challenge is on Exhibit P11 order passed by the first respondent-Sales Tax Officer. Since the petitioner has an effective statutory remedy of revision under the Kerala General Sales Tax Act, it is not necessary for this Court to consider the merits of Exhibit P11. 2. Therefore, this writ petition is disposed of making it clear that in the event of the petitioner pursuing such a remedy before the Revisional Authority within a period of one month from today, the same shall be treated to have been filed in time. KURIAN JOSEPH, JUDGE. smp