IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 21ST JANUARY 2010 / 1ST MAGHA 1931 WP(C).No. 37430 of 2009(W) -------------------------- PETITIONER: --------------- SITARAM MOTORS, TUDA ROAD, THIRUVAMPADY P.O., THRISSUR-22, REP. BY ITS PARTNER T.S.SITARAM. BY ADV. SRI.A.KUMAR RESPONDENT: --------------- THE ASST. COMMISSIONER(ASSMT.), SPECIAL CIRCLE, COMMERCIAL TAXES, THRISSUR. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 37430 OF 2009 ......................................................................... Dated this the 21st January, 2010 J U D G M E N T The petitioner has approached this Court challenging Exts.P4 and P5 orders passed by the respondent, imposing penalty under Sections 67(1) © and (j) of the KVAT Act for non-filing of the returns for the months of August and September, 2009 respectively. The challenge raised by the petitioner is multi-fold, legal as well as factual. 2. The respondent contends, by filing a statement referring to the actual facts and figures and also pointing out the delay in filing the return and in remitting the tax that, collection of the tax from the customers stands conceded. The petitioner has tried to explain the position with reasons, which, according to the respondent, is not correct or sustainable. It is also stated in the statement filed on behalf of the respondent that the petitioner is very much at liberty to pursue the remedy available under the relevant provisions of the 'Act' and that interference of this Court invoking the jurisdiction under Article 226 is not at all warranted. 3. Considering the facts and circumstances, this Court finds that the petitioner can pursue the statutory remedy, by approaching the appropriate authorities provided he files the necessary proceedings within two weeks from the date of receipt of a copy of this judgment W.P.(C) No. 37430 OF 2009 2 to be deemed as within time. If any such proceedings are filed as above, the same shall be treated as filed within time and the same shall be finalized, after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate, within three months thereafter. It is made clear that till such proceedings are finalized as above, all coercive steps, stated as being pursued, shall be kept in abeyance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk