TAYABALLY Vs. SALES TAX OFFICER

JUDGEMENT

(1.) This is a petition to transfer Ext. A order of the 1st respondent, the Sales Tax Officer, Special Circle, Kozhikode, to this court to be quashed by a writ of certiorari and for the issuance of a writ of prohibition restraining the 1st respondent from collecting the tax as per the impugned order. It is stated in paragraph 11 of the affidavit filed in support of the petition :

(2.) The question now is whether a party who has preferred an appeal from the impugned order can be allowed to move the High Court to quash the order under Article 226 of the Constitution.

(3.) We have held in Kunhammad Haji v. State of Kerala ( 1960 KLT 930 = 1960 KLJ 1019):