IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 12TH OCTOBER 2010 / 20TH ASWINA 1932 WP(C).No. 30882 of 2010(I) -------------------------- PETITIONERS: -------------------- M.T.MUHAMMED KUNHI HAJI, S/O.ABDUL RAHIMAN HAJI, AGED 55 YEARS, RESIDING AT "ARAFATH MANZIL", BEVINJA, THEKKIL FERRY P.O., KASARAGOD DISTRICT. BY ADVS. SRI.A.K.ABDUL AZEEZ SRI.RENJIT GEORGE RESPONDENTS: --------------------- 1. THE SALES TAX OFFICER, KUTHUPARAMBA. 2. COMMERCIAL TAX OFFICER-1, COMMERCIAL TAX OFFICE, KUTHUPARAMBA. 3. THE TAHSILDAR, (REVENUE RECOVERY), KASARAGOD. BY SENIOR GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM, J --------------------------- W.P(C) No.30882 of 2010-I ---------------------------- Dated this the 12th day of October, 2010. J U D G M E N T Challenge in this writ petition is against Ext.P4 order of assessment finalised with respect to the year 2006-07. It is noticed that the petitioner has got an effective alternate remedy of statutory appeal against Ext.P4, as provided under the Kerala Value Added Tax Act (KVAT Act). Hence it is not proper for this Court to entertain the writ petition. It is stated that on receipt of Ext.P4, the petitioner had submitted Ext.P6 petition seeking modification of the assessment. But it is noticed that once the assessment order is passed, the authority will become 'functus officio' and he could not entertain any such petition. 2. Having confronted with the above situation, learned counsel for the petitioner submitted that the petitioner will take immediate steps for filing statutory appeal against Ext.P4, before the appropriate authority. On that basis the petitioner seeks indulgence of this Court to restrain the coercive steps of recovery which is initiated pursuant to Ext.P7 notice for a reasonable period. W.P(C) No.30882 of 2010-I 2 3. Having considered the facts and circumstances, I am of the opinion that the petitioner can be relegated to the appellate authority. In order to facilitate the petitioner to file proper appeal before the authority concerned and to move before such authority seeking appropriate interim reliefs, coercive steps of recovery now initiated pursuant to Ext.P7 is directed to be kept in abeyance for a period of one month from today. The writ petition is disposed of with the above observations. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// P.A to Judge ab W.P(C) No.30882 of 2010-I 3