A.S. VENKATACHALAMOORTHY, J.

Sri Palani Dhandayuthapani Devasthanam represented by its Executive Officer filed W.P. No. 5752 of 1991 to 5754 of 1991 praying the Court to issue a writ of certiorarified mandamus to quash the assessment orders made by the Commercial Tax Officer, Palani Circle II, Palani, for the year 1986-87, 1987-88 and 1988-89 invoking the Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act, 1981 (hereinafter will be referred to as "the Act") and imposing a tax and penalty to the tune of Rs. 13, 115, Rs. 16, 205 and Rs. 15, 444 respectively and to further direct the respondent to forbear him from invoking the provisions of the said Act in so far as the appellant is concerned.

The said writ petition was resisted by the respondent on various grounds. The learned single Judge of this Court dismissed the same on the ground that the remedy sought for in the writ petition by way of writ is premature and further the petitioner has an alternate remedy under the Act by way of an appeal to the appellate authority.

Being aggrieved by the said order of the learned single Judge, the appellant has preferred this appeal.

It may be straightaway mentioned that both t