IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 12TH JUNE 2008 / 22ND JYAISHTA 1930 WP(C).No. 15183 of 2008(G) ---------------------------------------------- PETITIONER: ------------------- EMKE SILKS, T.B.ROAD, PALAKKAD-678014. REPRESENTED BY ITS MANAGING PARTNER-C.S.HANEEFA. BY ADV. SRI.V.V.ASOKAN SMT.S.AMINA RESPONDENTS: ----------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.VI, COMMERCIAL TAXES, PALAKKAD-678 623. 2. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM-682 015. 3. THE INSPECTING ASSISTANT COMMISSIONER (RECOVERY), COMMERCIAL TAXES, PALAKKAD-678014. 4. SOUTHERN CARGO AND LOGISTICS, NO.601, 6TH FLOOR, SEVEN SEAS APARTMENTS, T.D.ROAD, ERNAKULAM, KOCHI-35. R1 TO R3 BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 15183 OF 2008 G ---------------------------------------- Dated this the 12th June, 2008 JUDGMENT Petitioner calls in question Exts.P13 and P14. A direction is sought to the first respondent to re-hear the matter, namely Section 47(16) enquiry, with reference to the reply and other documents made available by the petitioner before him, particularly the confirmation letter issued by the fourth respondent, Parcel Agency. Learned Government Pleader points out that the petitioner has an effective alternate remedy in the form of an Appeal against the order under Section 47(16) of the KVAT Act. In such circumstances, I am not inclined to consider the challenge to Exts.P13 and P14 in proceedings under Article 226 of the Constitution of India. Therefore, the petitioner is relegated to pursue the alternate remedy available to it under law by preferring an Appeal. Accordingly, if the petitioner prefers an Appeal within two weeks from today under Section 55 of the KVAT Act before the Appellate Authority WPC. 15183/08 G 2 under the Act, the Appellate Authority will consider the same and take a decision thereon in accordance with law, after affording an opportunity of being heard to the petitioner, as early as possible. The Writ Petition is disposed as above. K. M. JOSEPH, JUDGE kbk.