IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 15TH JANUARY 2009 / 25TH POUSHA 1930 WP(C).No. 1459 of 2009(W) --------------------------------------------- PETITIONER(S): ---------------------- KERALA TRADE LINKS, ADICHIRA, ETTUMANOOR, KOTTAYAM DISTRICT REPRESENTED BY POWER OF ATTORNEY HOLDER P.P.ABDUL KHADER. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER (AA), KOTTAYAM. 2. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 1459 OF 2009 W -------------------------------------- Dated this the 15th January, 2009 JUDGMENT I heard Shri K.U. Vijayan, learned counsel for the petitioner and also the learned Government Pleader. Petitioner calls in question Ext.P3 order. Ext.P3 is an assessment order. Learned counsel for the petitioner would urge that the assessment is barred being beyond two years contemplated under Section 24 of the KVAT Act. Learned Government Pleader would point out that actually the assessment order was passed under Section 25 and that is noted in the order also. Learned counsel for the petitioner would then point out that the order can be treated as one without jurisdiction. This is for the reason that there can be a Notification only in respect of the goods which are not covered by Schedules 1 to 3 and some perverse findings are entered. I feel that these are all contentions which the petitioner can raise before the Appellate authority and I need not consider the same in the writ WPC.1459/09 W 2 jurisdiction. The Writ Petition is disposed of relegating the petitioner to pursue the alternate remedy available to the petitioner. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge