M SHEEJA Vs. STATE OF KERALA

JUDGEMENT

(1.) Challenging the correctness or otherwise of the judgment delivered by the learned single Judge in W.P.(C) 13125 of 2006 dated 29.05.2006, the petitioner is before us in this appeal.

(2.) The subject matter of the Writ Petition is the order of assessment passed by the assessing authority for the assessment year 2001-2002 under the provisions of the Kerala General Sales Tax Act. The learned single Judge has rejected the Writ Petition solely on the ground that the assessee has alternative, effective and efficacious remedies provided under the Act itself.

(3.) In our view, the view taken by the learned single Judge is justifiable and therefore interference in the said order is not called for and that the Writ Appeal requires to be rejected. Ordered accordingly. Liberty is reserved to the petitioner, if he so desires, to question the correctness or otherwise of the orders passed by the assessing authority for the assessment year 2001-2002 under the Kerala General Sales Tax Act, within two weeks from today. If such an appeal is filed by the petitioner/appellant, the appellate authority shall decide the appeal without reference to the period of limitation. All other contentions of both the parties are left open.