IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN FRIDAY, THE 24TH APRIL 2009 / 4TH VAISAKHA 1931 WP(C).No. 12116 of 2009(H) --------------------------------- PETITIONER(S): --------------- M/S.RMP INFOTECH (P) LTD., DOOR NO.14/130(2), IST FLOOR, PARANGATH TOWERS, KALAMANDALAM JUNCTION, PALAKKAD. BY ADV. SRI.BOBBY JOHN SRI.TOMSON T.EMMANUEL RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, SQUAD NO.IV, PALAKKAD. 2. THE COMMERCIAL TAX OFFICER (KVAT), 2ND CIRCLE, PALAKKAD. GOVERNMENT PLEADER SRI. V.K. SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.N. RAVINDRAN, J. = = = = = = = = = = = = = = W.P.C. NO. 12116 OF 2009 = = = = = = = = = = = = = = = Dated this the 24th day of April, 2009. JUDGMENT By Ext.P7 order passed under Section 67(1) of the Kerala VAT Act, 2003, the first respondent imposed on the petitioner a penalty of Rs.18,13,050/-. The said order is under challenge in this writ petition. Section 68 of the Kerala VAT Act provides for an appeal to the Appellate Tribunal from Ext.P7 order. The petitioner thus has an effective alternate remedy. Without resorting to the said remedy the petitioner has invoked the jurisdiction of this court under Article 226 of the Constitution of India. Ext.P7 order is passed on 25.3.2009. The period of limitation prescribed for filing an appeal is 60 days from the date of receipt of a copy of the order appealed against. Since Ext.P7 order was passed on 25.3.2009 the period of limitation has also not expired. In these circumstances I am of the opinion that the petitioner should challenge Ext.P7 in appeal before the competent appellate authority. I therefore decline jurisdiction and WPC 12116 OF 2009 -:2:- dismiss the writ petition reserving liberty with the petitioner to challenge Ext.P7 in other appropriate proceedings. P.N. RAVINDRAN, JUDGE. ul/-