IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN SATURDAY, THE 19TH NOVEMBER 2011 / 28TH KARTHIKA 1933 WP(C).No. 8441 of 2011(E) ------------------------------------ PETITIONER(S): ------------------------ C.DAS, VALLIYATHU HOUSE, MANDIRAM.P.O., RANNY, PATHANAMTHITTA DISTRICT. BY ADV. SRI.V.PHILIP MATHEW RESPONDENT(S): -------------------------- 1. THE DISTRICT COLLECTOR, PATHANAMTHITTA. 689 645. 2. DEPUTY TAHSILDAR (HEAD QUARTERS), RANNY, PATHANAMTHITTA. 689 672. 3. VILLAGE OFFICER, RANNY. 689 672. 4. THE COMMERCIAL TAX OFFICER (WC AND LT), OFFICE OF THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, PATHANAMTHITTA. 689 645. 5. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 695 001. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.8441/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE NOTICE DTD. 5.1.2010 5.1.2010 ISSUED BY THE 4TH RESPONDENT. P2:- COPY OF THE ORDER DTD. 8.3.2010 PASSED BY THE 4TH RESPONDENT. P3:- COPY OF THE FORM I DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT. P4:- COPY OF THE FORM 2 DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT. P5:- COPY OF THE REPRESENTATION DT. 17.8.2010 SUBMITTED BY THE PETITIONER NEFORE IST RESPONDENT. P6:- COPY OF THE REPRESENTATION DTD. 17.8.2010 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. P7:- COPY OF THE REPRESENTATION DT. 17.8.2010 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. P8:- COPY OF THE APPEAL AND DELAY PETITION FILED BEFORE THE DEPUTY COMMISSIONER (APPEALS), PATHANAMTHITTA. P9:- COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P2. TRUE COPY P.A. TO JUDGE tss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.8441 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of November, 2011 J U D G M E N T The petitioner is challenging Ext.P2 order dated 8.3.2010 by which the 4th respondent imposed on the petitioner penalty under the Kerala Value Added Tax Act. He has filed this writ petition when revenue recovery proceedings were initiated for recovery of the penalty imposed by Ext.P2. Subsequently the petitioner has filed an appeal along with a petition to condone delay as well as stay petition. Therefore, I passed the following order on 12.10.2011: “The learned Government Pleader submits that stay petition was posted for hearing on 10.10.2011, on which date, the petitioner was not present. The petitioner shall appear before the appellate authority before whom the appeal has been filed on 20.10.2011. The appellate authority shall consider and pass orders on the stay petition on that day.” The learned Government Pleader today submits before me that, the petitioner has not appeared before the appellate authority on 20.10.2011 as directed by this Court. In the above circumstances, I am not inclined to exercise W.P.(C)No.8441 of 2011 -2- my discretionary jurisdiction in favour of the petitioner. Accordingly this writ petition is dismissed without prejudice to the right of the petitioner to pursue statutory remedies. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/