JUDGMENT

Petitioner has filed this writ petition challenging Exts.P3 to P7 assessment orders under the KVAT Act, contending that the rate of tax on Margarine and Bakery shortening is only 4% and not 12.5%. This contention is sought to be substantiated by relying on Exts.P1 and P2 judgments, which make reference to the Apex Court judgment in Aluva Sugar Agency v. State of Kerala (2011(45) VST 1). On this basis, this writ petition has been filed without availing of the statutory remedies available to the petitioner. However, relying on the judgment in SSD Oil Mills Company Ltd. v. State of Kerala(2011 (37) VST 594), the learned Government Pleader contends that the rate of tax applicable is 12.5% and that therefore, the levy contained in the impugned orders do not call for any interference.

2. Having regard to the nature of the controversy, I feel that it is not a case for entertaining a writ petition and that the proper remedy which ought to have been instituted by the petitioner was to have taken recourse to the statutory remedies available to him.

3. Needless to say that it is for the petitioner to file an application for condonation of delay and it is for the appellate authority to