IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 4TH OCTOBER 2011 / 12TH ASWINA 1933 WP(C).No. 26433 of 2011(D) ----------------------------------------- PETITIONER(S): ----------------------- PHILOMINA JOSE,KELAKATH, OLD MARTHOMA CHURCH ROAD, PERUMBAVOOR. BY ADVS. SRI.C.K.THANU PILLAI, SRI.R.B.DEVARAJ. RESPONDENT(S): --------------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.1,COMMERCIAL TAXES, MATTANCHERY AT MINI CIVIL STATION, ALUVA 683 101. 2. THE COMMERCIAL TAX OFFICER, WORKS CONTRACT, MATTANCHERRY - 682 002. R1 & R2 BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.26433/2011 D APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF CERTIFICATE NO.A1-3446/04 DTD. 05/09/2007 ISSUED BY THE EXECUTIVE ENGINEER, P.H. DIVISION, THRISSUR. P2: COPY OF CERTIFICATE IN FORM NO.20F DTD. 23/07/2008 ISSUED BY THE EXECUTIVE ENGINEER, KERALA WATER AUTHORITY, P.H.DIVISION, THRISSUR. P3: COPY OF CERTIFICATE IN FORM NO.20F DTD. 23/07/2008 ISSUED BY THE EXECUTIVE ENGINEER, KERALA WATER AUTHORITY, P.H.DIVISION, THRISSUR. P4: COPY OF CERTIFICATE IN FORM NO.20F DTD. 23/07/2008 ISSUED BY THE EXECUTIVE ENGINEER, KERALA WATER AUTHORITY, P.H.DIVISION, THRISSUR. P5: COPY OF SHOP INSPECTION REPORT NO.110327 DTD. 28/09/2007 OF THE 1ST RESPONDENT. P6: COPY OF PAYMENT VOUCHER DTD. 13/04/2007 ISSUED BY THE EXECUTIVE ENGINEER, KERALA WATER AUTHORITY, P.H.DIVISION, THRISSUR. P7: COPY OF PAYMENT VOUCHER DTD. 05/07/2007 ISSUED BY THE EXECUTIVE ENGINEER, KERALA WATER AUTHORITY, P.H.DIVISION, THRISSUR. P8: COPY OF PAYMENT VOUCHER DTD. 10/09/2007 ISSUED BY THE EXECUTIVE ENGINEER, KERALA WATER AUTHORITY, P.H.DIVISION, THRISSUR. P9: COPY OF NOTICE NO.ISM 45/07-08 DTD. 18/03/2007 ISSUED BY THE 1ST RESPONDENT. P10: COPY OF NOTICE NO.ISM 49/2007-08 DTD.22/06/2011 ISSUED BY THE 1ST RESPONDENT. P11: COPY OF REPLY DTD. 29/06/2011 PRESENTED BY THE PETITIONER. P12: COPY OF RETURN IN FORM NO.10D DTD. 15/07/2007 PRESENTED BY M/S.MARY LAND ENTERPRISES PRESENTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. Kss ..2/- ..2.... WPC.NO.26433/2011 D P13: COPY OF RETURN IN FORM NO.10D DTD. 15/10/2007 PRESENTED BY M/S.MARY LAND ENTERPRISES PRESENTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. P14: COPY OF RETURN IN FORM NO.10D DTD. 15/01/2008 PRESENTED BY M/S.MARY LAND ENTERPRISES PRESENTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. P15: COPY OF RETURN IN FORM NO.10D DTD. 15/04/2008 PRESENTED BY M/S.MARY LAND ENTERPRISES PRESENTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. P16: COPY OF RETURN IN FORM NO.10D DTD. 30/04/2008 AND AUDITED STATEMENT OF ACCOUNTS PRESENTED BY M/S. MARY LAND ENTERPRISES PRESENTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. P17: COPY OF POWER OF ATTORNEY OF M/S, MARY LAND ENTERPRISES DTD. 04/04/2007 OF THE PETITIONER. P18: COPY OF NOTICE NO.ISM.49/07-08 DTD. 13/07/2011 ISSUED BY THE 1ST RESPONDENT. P19: COPY OF AUTHORISATION DTD. 01/08/2011 PRERSENTED BEFORE THE 1ST RESPONDENT. P20: COPY OF ORDER NO.ISM.49/07-08 DTD. 26/08/2011 ISSUED BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J. ================== W.P.(C).No. 26433 of 2011 ================== Dated this the 4th day of October, 2011 J U D G M E N T The petitioner challenges Ext.P20 order imposing on the petitioner penalty under the Kerala Value Added Tax Act, 2003. The petitioner has filed this writ petition challenging the said order without resorting to appellate remedies on the ground that the same is without jurisdiction and barred by limitation. I am not satisfied that there is any jurisdictional element in the matter so as to invoke the jurisdiction of this Court under Article 226 of Constitution of India. As far as the question of limitation is concerned, it is for the petitioner to prove the question of limitation by adducing evidence. That can be done in an appeal. Therefore, without prejudice to the right of the petitioner to challenge Ext.P20 order in an appeal, this writ petition is dismissed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge