IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 8TH APRIL 2010 / 18TH CHAITHRA 1932 WP(C).No. 11636 of 2010(D) -------------------------- PETITIONER(S): --------------- M/S.THEYYAMPATTIL JEWELLERY, C.B.ROAD, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER SRI.SHERAFUDHEEN. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENT(S): --------------- INTELLIGENCE OFFICER, INTELLIGENCE SQUAD NO.I, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. BY G.P. SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ------------------------ W.P.(C)No. 11636 OF 2010 ------------------------ Dated this the 8th day of April, 2010 JUDGMENT The petitioner has approached this court challenging Ext.P4 order imposing penalty under Section 67(1)(b) of the KVAT Act. The grievance projected in the Writ Petition, as put forth by the learned counsel for the petitioner, is that the petitioner has not been served with the documents already taken possession pursuant to the search and seizure vide Ext.P1. The specific case, as put forth in paragraph 2 of the Writ Petition, is that the respondent has not returned 22 numbers of 'business slips' and 55 numbers of 'purchase bills' till date. 2. The learned Government Pleader appearing for the respondent submits that, as specifically taken note of in the impugned order itself, all the relevant records have already been returned to the petitioner and this being the position, there is absolutely no justification for the petitioner to have approached this court by filing this Writ Petition under Article 226 of the Constitution instead of availing the alternative remedy, if aggrieved. 3. The factual position with regard to the return of 55 WPC NO. 11636/2010 -2- purchase bills is not seen reflected in Ext.P4. With regard to the claim for return of 22 numbers of 'business slips', the learned Government Pleader contends that it is not a document, register or record as contemplated under the statute (under section 45 of the KVAT Act) and hence that business slips are not liable to be returned, which otherwise will enable the petitioner to manipulate the records. There is considerable force in the said submission. 4. In the above circumstances, legible copies of the 55 numbers of the Purchase Bills mentioned in Ext.P1 shall be given to the petitioner within a period of one week from the date of receipt of a copy of this judgment, on receipt of which, the petitioner is at liberty to file statutory appeal against Ext.P4. So as to enable the petitioner to pursue such exercise, all further coercive steps pursuant to Ext.P4 shall be kept in abeyance for a period of one month. The Writ Petition is disposed of as above. P.R.RAMACHANDRA MENON, JUDGE. dpk WPC NO. 11636/2010 -3- dpk