M/S.Godrej Appliances Ltd vs The Sales Tax Officer on 20 December, 2006

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 34060 of 2006(D)


1. M/S.GODREJ APPLIANCES LTD.,
                      ...  Petitioner

                        Vs



1. THE SALES TAX OFFICER,
                       ...       Respondent

2. THE STATE OF KERALA,

                For Petitioner  :SRI.BOBBY JOHN

                For Respondent  : No Appearance

The Hon'ble MR. Justice P.R.RAMAN

 Dated :20/12/2006

 O R D E R
                              P.R.RAMAN, J.

                        ```````````````````````````

                     W.P.(C) NO. 34060 OF 2006

                        ```````````````````````````

            Dated this the 20th day of December, 2006


                              J U D G M E N T

The challenge made in this writ petition is against the

assessment order. According to the petitioner, the assessment

itself is barred by limitation. This contention may be placed

before the statutory appellate authority. Since petitioner has got

an effective remedy, he may approach the appellate authority for

necessary relief in this regard. I am not inclined to exercise the

jurisdiction under Article 226 of the Constitution of India.

2. If the petitioner prefers an appeal within three weeks

along with remittance of 25% of the assessed amount, the

appellate authority shall dispose of the same in accordance with

law. Further proceedings for recovery of the balance amount shall

be kept in abeyance until appeal is disposed of. In case petitioner

fails to comply with the condition, he will lose the benefit of this

order.

Writ petition is disposed of as above.

Issue photocopy.

P.R.RAMAN, JUDGE

Rp

WPC

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