IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 11TH JANUARY 2008 / 21ST POUSHA 1929 WP(C).No. 37732 of 2007(P) -------------------------- PETITIONER: ------------ S.SURENDRA BABU, PROPRIETOR, S.B.TIMBER DEPOT, NJAKKAD, VADASSERIKONAM P.O., VARKALA, THIRUVANANTHAPURAM. BY ADV. SRI.C.S.MANU SRI.S.K.PREMRAJ SRI.ANOOP JOSEPH SRI.ANOOP.V.NAIR SRI.ABHILASH AKBAR SRI.T.B.SIVAPRASAD RESPONDENTS: ------------- 1. STATE OPF KERALA, REP. BY THE SECRETARY TO GOVERNMENT OF KERALA, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. THE INTELLIGENCE OFFICER, INTELLIGENCE SQUAD NO.III, COMMERCIAL TAXES DEPARTMENT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN REVIEWED ON 11/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------ W.P.(C) 37732 of 2007 ------------------------------------- Dated: January 11, 2008 JUDGMENT The challenge in this writ petition is against Ext.P4. Ext.P4 is an order passed by the 3rd respondent exercising his power under sec.47(16) of the KVAT Act. This order involves finding of facts and which is appealable in terms of sec.55 of the Act. I see no justification to the petitioner to bypass the said remedy. Leaving it open to the petitioner to pursue the statutory remedy that is available, I close this writ petition. ANTONY DOMINIC JUDGE mt/- WP(C) Page numbers Dated: December 19, 2007 JUDGMENT The proceedings initiated against the petitioner has resulted in the issuance of Ext.P3 notice under sec.47(16) of the KVAT Act. Petitioner has also filed Exts.P5 and P6 applications for release of the goods during the pendency of the proceedings under sec.47(16) of the Act. 2. In view of this I direct that the proceedings against the petitioner in Ext.P3 shall be concluded by the respondent as expeditiously as possible, at any rate, within four weeks of production of a copy of this judgment. ANTONY DOMINIC, JUDGE mt/-