IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 6TH APRIL 2010 / 16TH CHAITHRA 1932 WP(C).No. 9061 of 2010(G) ------------------------- PETITIONER: --------------- K.U.NISHAD,GOLDEN TRADERS, 1/230,ANAPPURAM,KINASSERY,PALAKKAD. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENT: --------------- THE COMMERCIAL TAX OFFICER, IST CIRCLE,PALAKKAD. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 9061 OF 2010 ......................................................................... Dated this the 6th April, 2010 J U D G M E N T The petitioner is challenging Ext.P2 'Best Judgment Assessment' passed under Section 22(3) of the KVAT Act and Ext. P3 notice issued under Section 67(1) © of the KVAT Act proposing to impose penalty. That apart, as per Exts.P5 and P7, additional security has been demanded, also proposing to take further steps for cancelling the registration as well, which are also under challenge. 2. The learned Government Pleader appearing for the respondent submits that Ext.P2 order passed by the assessing authority is very much appealable and that the petitioner might be relegated to pursue the statutory remedy, assuring that further steps to be pursued pursuant to Ext. P3, P5 and P7 will be subject to the result of the appeal so to be preferred by the petitioner . W.P.(C) No. 9061 OF 2010 2 3. In the above circumstances, the petitioner is permitted to file an appeal against Ext. P2 within a period of two weeks, on which event, the same shall be considered and finalised, by the concerned appellate authority, in accordance with law, as expeditiously as possible, at any rate, within a period of six weeks from the date of receipt of a copy of the judgment. It is made clear that all further coercive steps pursuant to Exts. P3, P5 and P7 shall be pursued only subject to the final orders to be passed by the appellate authority as above. 4. The petitioner shall produce a copy of the judgment along with a copy of the Writ Petition before the appellate authority for pursuing further steps. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk