IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 25TH NOVEMBER 2008 / 4TH AGRAHAYANA 1930 WP(C).No. 34497 of 2008(F) --------------------------------- PETITIONER(S): --------------------- DEEPAK KUMAR VANJANI, PROPRIETOR, M/S. VARUN ENTERPRISES, METRO TOWERS, CONVENT ROAD, OPP.SHENOY'S THEATRE, ERNAKULAM, COCHIN 682 035. BY ADV. SRI.BOBBY JOHN SRI.TOMSON T.EMMANUEL RESPONDENT(S): ------------------------ 1. THE INTELLIGENCE OFFICER, SQUAD -IV, COMMERCIAL TAXES, O/O.DEPUTY COMMISSIONER (INTELLIGENCE), ERNAKULAM. 2. THE COMMERCIAL TAX OFFICER, KVAT CIRCLE III, ERNAKULAM. 3. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 34497 OF 2008 F -------------------------------------- Dated this the 25th November, 2008 JUDGMENT Petitioner challenges Ext.P7. It is an order by which the Intelligence Officer has imposed a penalty under Section 45A(1) (b)(d)(e) of the KGST Act, 1963 in a sum of Rs.12,25,540/=. I heard the learned counsel for the petitioner and the learned Government Pleader. The real complaint voiced by the petitioner is that several documents came to be seized and it was without returning the documents even after the maximum prescribed period, despite the request for the same, that the penalty came to be imposed. Violation of principles of natural justice is pleaded. Reliance is also placed on the decisions of this Court in Edakalathur Traders v. State of Kerala And Another (2004) 12 KTR 90 (Ker)) and P.K. Ramanujam v. Intelligence Officer, Squad No.II, Agrl. Income Tax and Sales Tax, Thrissur and another (1996 Vol.100 STC 414). I feel that the petitioner has an alternate remedy and he should be relegated WPC. 34497/08 F 2 to the pursuit of the alternate remedy. In such circumstances, the Writ Petition is disposed of as follows: If the petitioner prefers an Appeal within two weeks from today, the Appeal will be heard and decided in accordance with law, with opportunity of hearing to the petitioner, within a period of three months from the date of filing the Appeal. Till such time as the Appeal is disposed of, recovery proceedings pursuant to Ext.P7 will be kept in abeyance on condition that the petitioner pays a sum of Rs.2,50,000/= (Rupees Two Lakhs & Fifty Thousand) within three weeks from today. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge