IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 15525 of 2008(W)
1. HOTEL LUCIA, KANICHAI HOTELS PVT.LTD.
... Petitioner
Vs
1. DEPUTY COMMISSIONER(APPEALS), O/O.THE
... Respondent
2. SALES TAX OFFICER(ENQUIRY), LUXURY TAXES
For Petitioner :SRI.P.GOPALAKRISHNAN NAIR
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :27/05/2008
O R D E R
K.M.JOSEPH, J.
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WP.(C) Nos.15525 of 2008
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Dated this the 27th day of May, 2008
JUDGMENT
Petitioner calls in question Exts.P1 to P3 and P5. They are
orders passed by the Sales Tax Officer (Enquiry) Luxury Tax and the
Deputy Commissioner (Appeals) respectively. When the matter came up
today, learned Government Pleader points out that the petitioner has an
effective alternate remedy under Section 7A of the Kerala Tax on Luxuries
Act before the Appellate Tribunal. I am also of the view that this writ
petition under Article 226 need not be entertained in the face of the alternate
remedy.
Accordingly, the petitioner is relegated to pursue the alternate
remedy available under Section 7A of the Act.
The writ petition is disposed of as above.
(K.M. JOSEPH, JUDGE)
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