SANJEEVI Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner is a registered dealer and an assessee to sales tax on the files of the second respondent, Additional Sales Tax Officer-II, Ist Circle, Palakkad. The challenge in this original petition is directed against Exts. P4 and P7 assessment orders passed by the second respondent rejecting the petitioner's claim for exemption of sugar candy from sales tax under the provisions of the Kerala General Sales Tax Act. The petitioner has an effective alternative remedy of appeal under the Kerala General Sales Tax Act.

(2.) The learned Single Judge doubted whether in a case where the assessee has a right of appeal against the orders impugned in the Original Petition, he is obliged to pursue the remedy provided by the statute and referred the original petition at the admission stage itself for consideration of that question by a Division Bench. The Division Bench in turn having regard to the "importance of the question on the practical side" referred the matter for adjudication by a Full Bench. The matter has come before us thus.

(3.) Heard learned counsel for the petitioner and learned Government Pleader appearing for the Revenue.