IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 29TH FEBRUARY 2008 / 10TH PHALGUNA 1929 WP(C).No. 7157 of 2008(B) ------------------------- PETITIONER: -------------- BHARAT AGRO PROCESSING & MARKETING CO-OPERATIVE SOCIETY LTD, CC.44/129, KISSAN BHAVAN SRM ROAD, COCHIN-18, REPRESENTED BY SRI.P.J.THOMAS MANAGING DIRECTOR, SAHYADRI, ILLIPARAMBIL LANE ASOKA ROAD, KOCHI-26. BY ADV. SRI.K.V.SABU RESPONDENTS: ------------- 1. DISTRICT COLLECTOR, ERNAKULAM, REPRESENTED BY GOVT. PLEADER, HIGH COURT OF KERALA, ERNKULAM. 2. TAHSILDAR, REVENUE RECOVERY, ERNAKULAM. 3. ASSISTANT COMMISSIONER, (AUDIT ASSESSMENT) COMMERCIAL TAXES, MATTANCHERRY, MINI CIVIL STATION, ALUVA. 4. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAX DEPARTMENT, KAKKANAD ERNAKULAM. BY GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ======================= W.P.(C) No. 7157 of 2008 (B) ======================= Dated this the 29th day of February, 2008 JUDGMENT Petitioner is essentially aggrieved by Ext.P3 levying tax and penalty. Though he agreed to remit the tax due by submitting Ext.P4, even that was not paid. It is therefore that recovery proceedings have been initiated by Ext.P5. It is challenging Ext.P5, this writ petition is filed. Since the petitioner himself is admitting the liability for tax in Ext.P3, he cannot get any relief in so far as tax levied as per Ext.P3 is concerned. In so far as the penalty part is concerned statute itself provides the remedy available to the petitioner. This cannot be challenged in a writ petition. Taking into account the facts, I dispose of the writ petition with the following directions: That within 10 days from today, the tax as levied in terms of Ext.P3 shall be paid by the petitioner to the 3rd respondent, subject to payment as above, further proceedings pursuant to Ext.P4 will stand stayed for three weeks from today and during W.P.(C) No. 7157/2008/B -2- the said period, it is upto the petitioner to seek statutory remedy available against the penalty imposed under Ext.P3 and obtain appropriate orders. ANTONY DOMINIC, JUDGE jp