IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.J.B.KOSHY & THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 6TH JANUARY 2009 / 16TH POUSHA 1930 WA.No. 36 of 2009() --------------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.36542/2008 Dated 18/02/2008 .................... APPELLANT(S): PETITIONER ------------------------ HOTEL THUSHARA INTERNATIONAL, KODENCHERY, KOZHIKODE, REPRESENTED BY ITS PROPRIETOR SCARIA.S.ADACKAPARA, THROUGH HIS POWER OF ATTORNEY HOLDER ADACKAPARA SCARIA MATHAI. BY ADV. SRI.R.RAMADAS RESPONDENT(S): RESPONDENTS -------------------------- 1. THE COMMERCIAL TAX OFFICER (WC & CT), KOZHIKODE. 2. THE INTELLIGENCE OFFICER (IB) - 1, OFFICE OF THE DEPUTY COMMISSIONER (INT), COMMERCIAL TAXES, KOZHIKODE. SPL. GOVERNMENT PLEADER SRI.MOHAMMED RAFI(TAXES) THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 06/01/2009, ALONG WITH WA. NO.38 OF 2009 AND WA. 39 OF 2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.B. KOSHY, Ag. CHIEF JUSTICE & P.R. RAMACHANDRA MENON, J. ........................................................................ W.A. Nos. 36, 38 & 39 OF 2009 ......................................................................... Dated this the 6th January, 2009 J U D G M E N T Koshy, Ag. CJ. These appeals are filed against the common judgment passed by the learned single Judge. Certain records were seized from the petitioner's establishment. After perusing them, notices were issued proposing levy of penalty. The said notices were dated 05.11.2008. The penalty orders were dated 29.11.2008. 2. It is contended that on the request of the petitioner for furnishing of copies of documents seized from their establishment, they were given only copies which were not legible. For filing objections to Ext.P1 notice, the petitioner submitted Ext. P2 representation for return of original documents since the photo copies given to the petitioner were not legible. The matter was adjourned to 29.11.2008. The W.A. Nos. 36, 38 & 39 OF 2009 2 petitioner submitted Ext.P4 representation dated 26.11.2008 for further time as the original documents were returned only on 24.11.2008. According to the petitioner, though he was informed that he will be intimated the next date of hearing, no opportunity was granted to him. Instead, he was issued with demand notices for a sum of Rs. 27 lakhs in all, it is contended. 3. According to the Government/Revenue, after verifying the documents seized, photo copies of the same were given to the petitioner. According to the learned Government Pleader, no assurance was given that the date of hearing will be intimated to the petitioner after adjourning the matter on the request of the petitioner. These are the questions of dispute. Whether photo copies handed over to the petitioner were legible or not is a matter to be ascertained by the authorities concerned. The learned single judge rejected the Writ Petition on the ground that that the petitioner is available with alternate and efficacious remedy of filing statutory appeal. It was also observed that violation of natural justice can also be pleaded before the appellate authority. In view of the fact that the petitioner is W.A. Nos. 36, 38 & 39 OF 2009 3 available with an efficacious and alternate remedy, this court is not expected to entertain this appeal. However, on the facts of the case, the petitioner is allowed to file the statutory appeal within two weeks from today. If the appeal is filed within two weeks from today, the appeal shall be disposed of by the appellate authority within one month from thereafter. Till then, the demand notices shall be kept in abeyance. The Writ Appeals are disposed of as above. J.B. KOSHY, ACTING CHIEF JUSTICE. P.R. RAMACHANDRA MENON, JUDGE. lk