B S N L Vs. ASST COMMISSIONER

JUDGEMENT

(1.) Appellant, M/s. B.S.N.L., Thiruvananthapuram is questioning the correctness or otherwise of the judgment delivered by the learned single Judge in W.P.(C) No. 23783 of 2006 dated 20th September, 2006 .

(2.) While disposing of the matter, the learned single Judge has merely directed the appellant to avail the alternate remedy provided under the K.G.S.T. Act, if, for any reason, the appellant is aggrieved by the orders of the assessment passed by the assessing authority.

(3.) It is needless to say that the Kerala General Sales Tax Act is independent code. The Act provides a complete machinery for assessment of tax and relief in respect of impugned or erroneous orders made by revenue. This court's interference while exercising its extra-ordinary jurisdiction can be exercised only in cases where there is infringement of fundamental rights are involved or if an order is passed by any authority who had no jurisdiction to pass such an order. Therefore, in our view, if for any reason, the assessee is aggrieved by the orders of assessment passed by the assessing authority and the demand notices issued thereunder, necessarily he has to question the same before the first appellate authority.