Wp(C)/19817/2011 Of M/S.tmt Granites (P) Ltd v. Agricultural Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 21ST JULY 2011 / 30TH ASHADHA 1933 WP(C).No. 19817 of 2011(B) ------------------------- PETITIONER : -------------------- M/S.TMT GRANITES (P) LTD, IX/302, MANGALAM DAM (P.O), PALAKKAD, REPRESENTED BY ITS MANAGING DIRECTOR, TOM GEORGE. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT : ----------------------- AGRL.INCOME TAX & COMMERCIAL TAX OFFICER, ALATHUR - 678 541. BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn WP(C).No. 19817 of 2011(B) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE APPLICATION FILED BY THE PETITIONER BEFORE THERESPONDENT DATED 14.7.2011.RESPONDENT DATED 14.7.2011. EXT.P2: COPY OF THE ORDER PASSED BY RESPONDENT FOR THE ASSESSMENTYEAR 2011-12 DATED 13.07.2011.YEAR 2011-12 DATED 13.07.2011. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// Mn P.A. TO JUDGE S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - -W.P.(C)No.19817 of 2011- - - - - - - - - - - - - - - - - - - - - - -Dated this the 21[st] day of July, 2011 J U D G M E N T The petitioner challenges Ext.P2 order passed by therespondent refusing to incorporate additional items in theregistration certificate of the petitioner under the KeralaValue Added Tax Act. I am not inclined to entertain thiswrit petition since the petitioner has an effective alternateremedy by way of appeal against Ext.P2 order as providedunder the statute. Therefore, without prejudice to thatright this writ petition is dismissed. Sd/- S. SIRI JAGAN JUDGE//True copy// P.A. TO JUDGE shg/