IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 1ST JANUARY 2009 / 11TH POUSHA 1930 WP(C).No. 37490 of 2008(K) ---------------------------------------------- PETITIONER(S): ---------------------- N.HASSAN, AGED 42 YEARS, S/O.NAGOOR MEERAN, 956, ANAKKARA VEEDU, ROSAPPUKUNDAM, KUMILI P.O. BY ADV. SRI.K.M.FIROZ RESPONDENT(S): ------------------------ 1.THE INTELLIGENCE OFFICER, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, IDUKKI AT KATTAPPANA. 2. THE SUB INSPECTOR OF POLICE, KUMALY, IDUKKI DISTRICT. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 37490 OF 2008 K -------------------------------------- Dated this the 1st January, 2009 JUDGMENT Petitioner challenges Exts.P5, P6 and P7. Ext.P5 is an order of penalty issued by the first respondent Intelligence Officer purporting to be under Section 67(1) of the KVAT Act. Ext.P6 is the notice of demand for Rs.1,20,902/=. Ext.P7 is a notice issued by the Sub Inspector of Police, Kumaly calling upon the petitioner to produce the vehicle. It is noticed that the petitioner has an alternate remedy by way of filing Appeal. In such circumstances, I am not inclined to entertain the Writ Petition. I relegate the petitioner to prefer Appeal. Petitioner is granted two weeks' time from today to file Appeal. If the petitioner prefers Appeal within two weeks from today, recovery proceedings pursuant to Exts.P5 to P7 will be kept in abeyance for a period of one month so as to enable the petitioner to seek appropriate interim relief in the Appeal. The Writ Petition is disposed of as above. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge