IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 18TH FEBRUARY 2008 / 29TH MAGHA 1929 WP(C).No. 32223 of 2007(J) --------------------------------------------- PETITIONER: ----------------- SHRI.S.SANAL KUMAR, ANCHUKALLUMMOODU, KOTTAPPURAM, PARAVOOR, KOLLAM-691 001. BY ADV. SRI.DALE P.KURIEN RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, CHATHANNOOR, KOLLAM. 2. INTELLIGENCE OFFICER, COMMERCIAL TAXES, SQUAD NO.1, KOLLAM. 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (INTELLIGENCE), TRIVANDRUM. 4. COMMISSIONER OF COMMERCIAL TAXES, VIKAS BHAVAN, THIRUVANANTHAPURAM. 5. THE DISTRICT TREASURY OFFICER, KOLLAM. 6. THE DEPUTY COMMISSIONER (APPEALS)-II, COMMERCIAL TAXES, KOLLAM. BY GOVERNMENT PLEADER SHRI TEK CHAND. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN W.P.(C). NO.32223 OF 2007 J PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE REGISTRATION CERTIFCATE DATED 10.9.2004 ISSUED BY THE FIRST RESPONDENT. EXT.P2 TRUE COPY OF THE APPLICATION FOR ALTERATION OF REGISTRATION CERTIFICATE, DATED 15.2.2007. EXT.P3 TRUE COPY OF THE NOTICE DATED 12.2.2007 UNDER SECTIONS 44(8) AND 44(9) OF THE KVAT ACT, 2003 ISSUED BY THE 2ND RESPONDENT. EXT.P4 TRUE COPY OF RECEIPT DATED 12.12.2007 ISSUED BY THE 2ND RESPONDENT. EXT.P5 TRUE COPY OF REPLY TO EXT.P3 NOTICE SUBMITTED BY THE PETITIONER DATED 15.2.2007. EXT.P6 TRUE COPY OF THE AFFIDAVIT SUBMITTED BY THE PETITIONER DATED 15.2.2007 BEFORE THE 2ND RESPONDENT. EXT.P6(A) TRUE COPY OF THE AFFIDAVIT SUBMITTED BY THE PETITIONER'S WIFE SMT. NILEENA C. NAIR DATED 15.2.2007 BEFORE THE 2ND RESPONDENT. EXT.P6(B) TRUE COPY OF THE AFFIDAVIT SUBMITTED BY THE PETITIONER'S BROTHER-IN-LAW SHRI ANIL C. NAIR DATED 15.2.2007 BEFOR3E THE 2ND RESPONDENT. EXT.P7 TRUE COPY OF SUMMONS ISSUED BY THE 2ND RESPONDENT ON THE PETITIONER DATED 17.2.2007. EXT.P7(A) TRUE COPY OF SUMMONS ISSUED BY 2ND RESPONDENT ON THE PETITIONER'S WIFE SMT. NILEENA C. NAIR DATED 17.2.2007. EXT.P8 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT, DATED 20.2.2007. EXT.P9 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PEETITIONER TO THE 3RD RESPONDENT DATED 20.2.2007. EXT.P10 TRUE COPY OF THE NOTICE OF HEARING DATED 27.2.2007 ISSUED BY 2ND RESPONDENT ON THE PETITIONER. EXT.P11 TRUE COPY OF THE JUDGMENT DATED 7.3.2007. EXT.P12 TRUE COPY OF THE ORDER DATED 23.4.2007 PASSED BY THE 2ND RESPONDENT. EXT.P13 TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH GROUNDS DATED 30.3.2007. EXT.P14 TRUE COPY OF THE STAY PETITION DATED 30.3.2007. W.P.(C). NO.32223/07 J EXT.P15 TRUE COPY OF THE ORDER IN STAY PETITION PASSED BY THE DEPUTY COMMISSIONER (APPEALS) II DATED 19.4.2007. EXT.P16 TRUE COPY OF THE EARLY HEARING PETITION DATED 30.3.2007. EXT.P17 TRUE COPY OF THE JUDGMENT DATED 31.5.2007. EXT.P18 TRUE COPY OF THE DEMAND DRAFT DATED 25.6.2007. EXT.P19 TRUE COPY OF THE 1ST APAPELLATE ORDER DATED 27.09.2007. RESPONDENTS' EXHIBITS: NIL. // TRUE COPY// PS TO JUDGE K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 32223 OF 2007 J ---------------------------------------- Dated this the 18th February, 2008 JUDGMENT Petitioner seeks to quash Exts.P15 and P19 and also seeks a direction to return the seized gold covered by Exts.P3 and P4, invoking the powers available under Section 44 of the Kerala Value Added Tax Act, more particularly Sub-sections (8) and (9) of Section 44 of the said Act. Ext.P12 order came to be passed. Aggrieved by the same, petitioner preferred Appeal as Ext.P13 which came to be disposed of by Ext.P19. It is challenging Ext.P15 which is an interim order passed rejecting the stay petition as also Ext.P19 by which the Appeal itself came to be dismissed, that the petitioner has approached this Court. It is pointed by the learned Government Pleader that the impugned order is appealable before the Appellate Tribunal. In such circumstances, I think that this is a case where the petitioner has to approach the alternate Forum. Accordingly, the Writ Petition is disposed of relegating the petitioner to pursue the remedy WPC. 32223/07 J 2 available to him by filing an Appeal under Section 60 of the Kerala Value Added Tax Act. If an Appeal is filed within a period of three weeks from today, the Appellate Tribunal will consider the Application for condonation of delay, taking note of the fact that the petitioner was agitating the matter in this Court. The interim order will continue for a period of five weeks from today. It is open to the petitioner to seek interim relief if the petitioner is advised to seek, before the Tribunal. K. M. JOSEPH, JUDGE kbk.