IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 24TH FEBRUARY 2009 / 5TH PHALGUNA 1930 WP(C).No. 5591 of 2009(T) ------------------------- PETITIONER(S): ---------------------- INDIAN EMPORIUM, PATTANAKKAD, CHERTHALA, REGD.OFFICE 11/77, CALVETTY ROAD, P.B.NO.45, KOCHI-682001 REPRESENTED BY ITS PARTNER, SRI.JOB V.JOB. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT(S): ------------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, ALAPPUZHA. 2. THE COMMERCIAL TAX OFFICER, FIRST CIRCLE, MATTANCHERRY. 3. THE COMMISSIONER OF COMMERCIAL TAXES, KERALA, THIRUVANANTHAPURAM - 695 033. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No. 5591 of 2009-T ---------------------------------------------- Dated, this the 24th day of February, 2009 J U D G M E N T Petitioner has been served with Exts.P10. It is an order by which petitioner is imposed with penalty. 2. I heard learned counsel for the petitioner and learned Government Pleader. 3. Learned counsel for the petitioner would submit that it is a case where there is violation of principles of natural justice. It is stated that, the reply given by the petitioner were not objectively considered and findings entered into. All that is stated in the order in paragraph 6 is that, I have also verified the replies filed by the dealer on 4.8.2004 and 3.11.2004. I have not found any merit in the contentions since they were not maintaining correct and complete books of accounts. 4. Having perused the order I feel that it is a case where the petitioner has to be relegated to alternate WPC No. 5591/2009 -2- forum wherein it can agitate all the contentions. 5. The writ petition is disposed of relegating the petitioner to pursue alternate remedy. I leave open all the contentions of the petitioner. In order to facilitate the petitioner to pursue the remedy, it is ordered that recovery proceedings will be kept in abeyance for a period of three weeks from today. (K.M.JOSEPH) JUDGE. MS