A. Anub, Anu Traders, 17/23, Ettumuri, Alachancode, Ambattupalayam, Chittur, Palakkad District vs Commercial Tax Officer, Chittur - 678101, Commissioner of Commercial Taxes, Thiruvananthapuram - 695001 and Inspecting Assistant Commissioner, Department of Commercial Taxes, Chittur - 678101

K.M. Joseph, J.—Appellant is the petitioner. Appellant called in question Exts. P5 and P5(a). They are orders of assessment passed u/s 25(1) of the KVAT Act. The learned Single Judge declined to interfere noting that the contention raised by the learned counsel for the petitioner is mainly about the absence of evidence to justify the liability and it is a matter which can be agitated before the appellate authority. We heard the learned counsel for the appellant and learned Government Pleader. The appellant would reiterate that even going by the reasoning adopted by the assessing officer the final conclusion is unjustifiable. Large amount is demanded from the appellant.

We feel that we need not take a different view than the one taken by the learned Single Judge. We do not think that we should be persuaded to interfere with the merits of the matter and W.A. No. 14 of 2013 there is no ground as such available under the principle of judicial review for entertaining this writ appeal. Accordingly, we dismiss the Writ Appeal.

If the appellant files appeal within ten days from today the appeal will be treated as filed within time.