IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 10TH SEPTEMBER 2009 / 19TH BHADRA 1931 WP(C).No. 19931 of 2009(J) -------------------------- PETITIONER(S): --------------- C.A.MOHAMMED,PROPRIETOR, BLUE OCEAN ENTERPRISES, CHOORI,KASARGOD. BY ADV. SRI.K.K.MOHAMED RAVUF RESPONDENT(S): --------------- 1. THE GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE,KASARGOD. 2. THE TAHSILDAR,KASARGOD. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.19931 OF 2009 ------------------------------ Dated this the 10th day of September, 2009 J U D G M E N T ---------------------- Challenge in this writ petition is against Ext.P4 order issued by the District Level Committee for Sales Tax exemption. The request for providing exemption based on the additional capital investment by way of purchase of a vehicle by the petitioner, was rejected. According to the petitioner he is eligible for such additional exemption on the investment made, as per the provisions in SRO.1729/93. If such exemption is granted, he will not be liable to pay any tax for the assessment years concerned for which the recovery steps are now initiated as per Ext.P6 notice, is the contention. 2. It is submitted by the learned Government Pleader that as per the provisions contained in the above said notification, appeal is provided against Ext.P4 order, to the State Level Committee for Sales Tax exemption. Since there is effective alternate remedy available to the petitioner, this writ petition cannot be entertained, is the contention. 3. Learned counsel for the petitioner submits that he may be permitted to file appeal before the State Level Committee against Ext.P4. He further submits that the revenue W.P.(C).19931/09 2 recovery proceedings initiated under Ext.P6 may be directed to be kept in abeyance for facilitating him to file appeal before the State Level Committee. 4. Having considered facts and circumstances of the case, the writ petition is disposed of directing the petitioner to file appeal against Ext.P4 order before the State Level Committee for Sales Tax Exemption, within a period of three weeks from today. If such appeal is filed the State Level Committee shall consider the same and dispose of it, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of two months from the date of receipt of such appeal. In order to facilitate the petitioner to move before the appellate authority and to seek appropriate remedies against Ext.P4, steps for recovery of the tax assessed, which is initiated pursuant to Ext.P6 notice, shall be kept in abeyance for a period of three months, on condition that the petitioner pays an amount of Rs.50,000/- within a period of two weeks from today. C.K.ABDUL REHIM, JUDGE. okb