IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 22ND MAY 2008 / 1ST JYAISHTA 1930 WP(C).No. 15073 of 2008(T) -------------------------- PETITIONER: ------------------- M/S.KAIRALI AYURVEDIC HEALTH RESORT PVT. LTD., OLASSERY P.O., KODUMBU, PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGER (OPERATIONS) SHRI ARUN R.S. BY ADV. SRI.T.M.SREEDHARAN SRI.V.P.NARAYANAN RESPONDENTS: ---------------------- 1. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, PALAKKAD. 2. THE STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.15073 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 22nd day of May, 2008 JUDGMENT Petitioner challenges Exts.P7 to P9. Exts.P7 and P9 are orders imposing penalty under Section 67 of the Kerala Value Added Tax Act. It is not in dispute that the petitioner has right of appeal against the impugned orders. In such circumstances, I need not entertain this writ petition. In such circumstances, I relegate the petitioner to the pursuit of the appellate remedy. 2. Heard learned Government Pleader also. The writ petition is disposed of as follows: The petitioner is granted two weeks time from today to prefer appeals against the impugned orders. The impugned proceedings shall not be enforced against the petitioner for a period of three weeks from today. (K.M. JOSEPH, JUDGE) sb