IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 30TH JUNE 2008 / 9TH ASHADHA 1930 WP(C).No. 10757 of 2008(E) -------------------------- PETITIONER: ------------------ B.SURENDRA DAS, S/O.LATE BHANU PANICKER, SOLE PROPRIETOR,HOTEL SREE VISAKH, KOVALAM,THIRUVANANTHAPURAM. BY ADV. SRI.K.B.PRADEEP RESPONDENTS: ---------------------- 1. THE STATE OF KERALA REPRESENTED BY THE SECRETARY, (TAXATION & FINANCE), GOVERNMENT SECRETRIAT,THIRUVANANTHAPURAM. 2. THE SALES TAX OFFICER (LUXURY TAXES), OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES,THIRUVANANTHAPURAM. 3. THE SALES TAX OFFICER (ENQUIRY), LUXURY TAXES,OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES,THIRUVANANTHAPURAM. 4. THE DEPUTY TAHSILDAR (RR), NEYYATTINKARA. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC.10757/2008. APPENDIX PETITIONER'S EXTS: EXT. P1 : TRUE COPY OF THE ORDER DATED 31.5.2007 ISSUED BY THE 2ND RESPONDENT. EXT. P2 : TRUE COPY OF THE ASSESSMENT ORDER DATED 29.1.2008 ISSUED BY THE THIRD RESPONDENT. EXT. P3 : TRUE COPY OF THE DEMAND NOTICE DATED 7.3.2008 ISSUED BY THE 4TH RESPONDENT. K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.10757 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 30th day of June, 2008 JUDGMENT Petitioner challenges Exts.P1 and P3. Ext.P1 is the order imposing penalty on the petitioner. Ext.P3 is the demand notice seeking to recover the same. As pointed out by the learned Government Pleader, an alternate remedy is available to the petitioner. In such circumstances, the writ petition is disposed of as follows: Petitioner is relegated to prefer appeals against Exts.P1 and P3. If the petitioner prefers appeals against Exts.P1 and P3 within three weeks from today, a decision will be taken on the merits of the matter after affording an opportunity of hearing to the petitioner. It is open to the petitioner to move for such interim relief as he is advised also. Petitioner has already paid Rs.10,000/-, submits the petitioner. In such circumstances, the interim order will continue for a period of six weeks from today. All the contentions of the petitioner are left open. (K.M. JOSEPH, JUDGE) sb