IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 14TH JULY 2011 / 23RD ASHADHA 1933 WP(C).No. 15238 of 2011(D) ---------------------------------------- PETITIONER(S): ------------------------- M/S.R.M.PRIME EXIM, SUBAIDA BUILDING, V/766-B, UNNICHIRA, THRIKKAKARA P.O., ERNAKULAM, REPRESENTED BY ITS PARTNER, SRI.KAILASH BHATTAD. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.K.HYMAVATHY RESPONDENT(S): -------------------------- THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES, THRISSUR-680 004. BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.15238/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE RECEIPT UNDER SECTION 44 OF THE KVAT ACT ISSUED BY RESPONDENT DATED 04/05/2010. P2 COPY OF THE NOTICE UNDER SECTION 44 OF THE ACT ISSUED BY RESPONDENT DATED 04/05/2010. P3 COPY OF THE NOTICE UNDER SECTION 44 OF THE ACT ISSUED BY RESPONDENT DATED 04/05/2010. P4 COPY OF THE NOTICE UNDER SECTION 44 OF THE ACT ISSUED BY RESPONDENT DATED 04/05/2010. P5 COPY OF THE RECEIPT ISSUED BY RESPONDENT DATED 26/5/2010. P6 COPY OF THE PENALTY ORDER PASSED BY RESPONDENT DATED 28/02/2011. P7 COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY RESPONDENT DATED 28/02/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.15238 OF 2011 ---------------------------------------------- Dated this the 14th day of July, 2011 JUDGMENT The petitioner challenges an order imposing penalty on the petitioner under the Kerala Value Added Tax Act. I am not inclined to entertain the challenge against the penalty order since the petitioner has an effective alternate remedy by way of appeal. Therefore, this writ petition is dismissed without prejudice to the right of the petitioner to file an appeal against the impugned order. If the petitioner files an appeal within one week, the same shall be accepted as one filed within time. S. SIRI JAGAN, JUDGE acd