IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 22ND DECEMBER 2009 / 1ST POUSHA 1931 WP(C).No. 37190 of 2009(P) --------------------------------------- PETITIONER(S): ---------------------- MONOTONA TYRES LTD., C/O.V.S.MARKETING COMPANY, DOOR NO.44/2316(I), PAVAN HOUSE, FREIDNS LANE, NO.4, DESHABHIMANI ROAD, KALOOR, KOCHI-17, REPRESENTED BY BRANCH MANAGER SRI.K.BHARATHAN. BY ADV. MR.VIJAYAN. K.U. MR.K.N.SREEKUMAR. RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, 3RD CIRCLE, ERNAKULAM. 2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM AT KAKKANAD, KOCHI-30. 3. STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVT.SECRETARIAT, THIRUVANANTHAPURAM. R1 TO R3 BY GOVERNMENT PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/12/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 37190 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 22nd day of December, 2009 J U D G M E N T 1. Challenge in this writ petition is against Ext.P6 & P7 assessments completed for the periods from May 2009 to September 2009. The orders of assessment are challenged without filing statutory appeal on the ground that it is totally without jurisdiction and the assessments are made in an arbitrary manner. Going by the impugned assessments, I am of the opinion that there is no reason to interfere with on bye-passing the alternate remedy of appeal available to the petitioner. Hence I am of the opinion that the petitioner can be relegated to the appellate authority to seek appropriate remedy. 2. Learned counsel for the petitioner having confronted with the above situation submitted that, the petitioner shall approach the appellate authority immediately and direction is sought for to keep in abeyance W.P.(C)No. 37190 of 2009 -2- the recovery steps which is now initiated pursuant to Exts.P8 notice, till then. 3. Under the above mentioned circumstances, the writ petition is disposed of directing the petitioner to file appeal against Exts.P6 & P7 before the appropriate authority and also to seek interim relief from such authority, immediately. 4. In order to facilitate the petitioner to file appeal and to seek interim relief from the appellate authority, further coercive steps of recovery initiated pursuant to Ext.P8 is directed to be kept in abeyance for a period of one month from today. C.K. ABDUL REHIM JUDGE shg/