IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 18TH DECEMBER 2008 / 27TH AGRAHAYANA 1930 WP(C).No. 36540 of 2008(Y) ---------------------------------------------- PETITIONER(S): ---------------------- HOTEL THUSHARA INTERNATIONAL, KODENCHERRY, KOZHIKODE, REP. BY ITS PROPRIETOR SCARIA S. ADACKAPARA, THROUGH HIS POWER OF ATTORNEY HOLDER ADACKAPARA SCARIA MATHAI. BY ADV. SRI.R.RAMADAS RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER (WC & CT), KOZHIKODE. 2. THE INTELLIGENCE OFFICER (IB)-1, OFFICE OF THE DEPUTY COMMISSIONER (INT), COMMERCIAL TAXES, KOZHIKODE BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/12/2008 ALONG WITH W.P.(C).NOS.36541/08A & 36542/08A, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NOS. 36540/08 Y, 36541/08 A & 36542/08 A -------------------------------------- Dated this the 18th December, 2008 JUDGMENT Petitioner has been visited with orders of penalty under the KVAT Act, KGST Act and the Kerala Tax on Luxuries Act. 2. I heard Shri R. Ramadas, learned counsel appearing for the petitioner and the learned Government Pleader. The principal contention taken before me is as follows: The Bill Books and other records were seized. Petitioner was served with notices dated 5.11.2008 under the aforesaid Acts proposing to levy penalty. Orders are passed on 29.11.2008. It is pointed out that the petitioner has filed petitions seeking return of the documents. Photo copies were given to the petitioner. They were not legible, according to the petitioner. Petitioner, therefore, sought time for filing objection and also sought the original documents. According to petitioner, the law commands return of original of the documents after the WPC.36540, 36541 & 36542/08 2 expiry of thirty days, unless it was sanctioned by an appropriate superior authority. On 24.11.2008, the petitioner got all the original documents. The matter was posted for hearing on 29.11.2008. Petitioner submitted petitions dated 26.11.2008 requesting one month's time, and it is also stated that upon giving the petitions dated 26.11.2008, he was informed that he will be intimated the next date of hearing. However, orders of penalty in a sum of Rs.27 Lakhs in all, have come to be passed against the petitioner. Learned Government Pleader was asked to get instructions and he submits that there is no assurance held out that the date of hearing will be intimated upon receipt of the petitions allegedly filed by the petitioner. 3. I would think that in the facts of this case, it is not necessary for me to consider the challenge of the petitioner to the orders, though the learned counsel for the petitioner, undoubtedly, points out that violation of natural justice is a ground to justify bypassing of alternate remedies. I would think that the petitioner is to be relegated to the pursuit of the alternate WPC.36540, 36541 & 36542/08 3 remedy. Accordingly, the Writ Petition is disposed of relegating the petitioner to pursue the alternate remedy available under law. The orders will not be enforced for a period of two weeks from today. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge