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.