IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 17TH MARCH 2008 / 27TH PHALGUNA 1929 WP(C).No. 8965 of 2008(P) ------------------------- PETITIONER: -------------- VANJU KAMAL, S/O.LATE KAMALASANAN, PROPRIETOR, HOTEL HILL WAY, KADAKKAL P.O., KOLLAM DISTRICT. BY ADV. DR.K.B.MUHAMED KUTTY (SR.) SRI.K.M.FIROZ RESPONDENTS: ----------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, KOLLAM. 2. THE INTELLIGENCE OFFICER, SQUAD NO.II, COMMERCIAL TAXES, KOLLAM. 3. THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES, KOLLAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 8965 OF 2008 P ==================== Dated this the 17th day of March, 2008 J U D G M E N T The challenge in this writ petition is against Exts. P3 and P4 levying penalty on the petitioner under Section 45(A) of the KGST Act for the assessment years 2003-04 and 2004-05 respectively. In my view, since the statute itself provides for revisional remedy to the petitioner, it is appropriate that the petitioner pursue the same. 2. Without prejudice to the contentions and leaving it open to the petitioner to pursue the statutory remedy, this writ petition is disposed of. I direct that if revision is filed as above within two weeks from today, revisional authority shall entertain the same on merits. ANTONY DOMINIC,JUDGE. Rp