T.J.Johnson vs The Commercial Tax Officer on 4 December, 2007

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 35801 of 2007(K)


1. T.J.JOHNSON, THYPODATH HOUSE,
                      ...  Petitioner

                        Vs



1. THE COMMERCIAL TAX OFFICER
                       ...       Respondent

2. DEPUTY TAHSILDAR (RR),

                For Petitioner  :SRI.K.J.ABRAHAM

                For Respondent  : No Appearance

The Hon'ble MR. Justice ANTONY DOMINIC

 Dated :04/12/2007

 O R D E R
                          ANTONY DOMINIC, J.

                = = = = = = = = = = = = = = = =
                = =W.P.(C) = =35801=OF = = = = =
                      = = =No. = =           2007 K
                                          =

                 Dated this the 4th December, 2007

                            J U D G M E N T

The prayer in this writ petition is to quash Ext. P4 to the extent

it directs the petitioner to remit tax for the period 2001-02. Ext.

P4 is an order of assessment issued as early as on 28-12-2006.

Admittedly, the petitioner has not challenged the same in the

manner known to law. Thus the liability having been allowed to

become final, this writ petition is filed at this distance of time

contending that Ext. P4 is unsustainable on merits.

2. If the petitioner was aggrieved by the above order, the

remedy available to him was to have pursued his statutory remedy.

This the writ petitioner has not done. If that be so, at this distance

of time the petitioner cannot be allowed to raise any challenge

against Ext. P4 in a proceedings under Article 226 of the

Constitution. I am not inclined to exercise the discretionary power

under Article 226 of the Constitution of India.

Writ petition fails and is dismissed.

ANTONY DOMINIC
JUDGE
jan/-