TMI Blog2007 (12) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... order that is under challenge in this case is concerned. Having, regard to all the above, no justification to entertain the writ petition. If at all the petitioner is aggrieved, it has to take recourse to the statutory remedies that are provided for in the Act itself in which event, the appeal will be disposed of untrammelled by the findings in this judgment. - W.P. (C) No. 32246 of 2007 - - - Dated:- 18-12-2007 - ANTONY DOMINIC , J. ORDER:- ANTONY DOMINIC J. The prayers sought for in this writ petition are to quash exhibit P11 final assessment order for 2005-06 under the Kerala Value Added Tax Act, 2003 and for directing the respondents to refrain from enforcing the demand pursuant to exhibit P11. The petitioner is also se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that since the basis of exhibit P11 final assessment order and the assessment orders and notices covered by exhibit P10 order of the Supreme Court being similar, exhibit P11 also deserves to be set aside for the reasons stated in exhibit P10. It is further contended that in view of exhibit P12 clarification issued by the Commissioner of Commercial Taxes, which is binding on the Department, the remedy of appeal is illusory. It is on this reasoning, without filing the statutory appeal, the petitioner has approached this court, by filing this writ petition seeking to quash exhibit P11 assessment order. From the facts pleaded in this writ petition, it is evident that what the petitioner now seeks is basically a declaration that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is only at four per cent and not 12.5 per cent. Exhibit P10 order discloses that exhibits P2 to P9 herein were interfered with, on the ground that the show-cause notices that were issued by the Department were defective. In this case, the petitioner has not urged any such contention. On that reasoning and without pronouncing anything on the merits of the classification dispute, that special leave petition was disposed of by the apex court making it clear that if the Department is so advised it can raise the clarification dispute in accordance with law. Thus, in that judgment the apex court has not held anything on the rate of tax that is payable and the assessment orders were interfered with in the show-cause notices that were issued ..... X X X X Extracts X X X X X X X X Extracts X X X X
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