IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON SATURDAY, THE 30TH JANUARY 2010 / 10TH MAGHA 1931 WP(C).No. 3001 of 2010(A) ------------------------- PETITIONER: --------------- N.J.JAMES, PROPRIETOR, M/S.NEERACKAL LATEX, MUTTUCHIRA P.O., KADUTHURUTHY, KOTTAYAM. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: --------------- 1. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, PALA, KOTTAYAM. 2. COMMERCIAL TAX OFFICER, VAIKOM, KOTTAYAM. 3. COMMERCIAL TAX OFFICER, (AUDIT ASST.), KOTTAYAM. 4. DEPUTY COMMISSIONER APPEALS, COMMERCIAL TAXES DEPT., KOLLAM. 5. SECRETARY, KVAT APPELLATE TRIBUNAL, ERNAKULAM. 6. STATE OF KERALA, REP.BY SECRETARY TO TAXES, GOVT. OF KERALA, TRIVANDRUM. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.3001 of 2010-A ---------------------------- Dated this the 30th day of January, 2010. J U D G M E N T Challenging Ext.P3 order imposing penalty under Section 67(1) of the KVAT Act passed by the second respondent, the petitioner filed an appeal before the fourth respondent, who considered and finalised the proceedings, modifying the penalty and reducing the same by nearly 50%, as borne by Ext.P4. The case of the petitioner is that the petitioner wants to challenge the order by filing second appeal before the Tribunal and that earnest efforts are being pursued in this regard. It is in the meanwhile that the respondents have proceeded with coercive steps and issued Ext.P6 demand notice under the Revenue Recovery Act, which is sought to be intercepted in this Writ Petition. 2. The learned counsel for the petitioner submits that Ext.P4 order passed by the fourth respondent is obviously dtd.15.6.2009 and that the same was served on the petitioner only on 19.8.2009. This by itself shows that the petitioner was simply sleeping over the issue and this Court does not find any merits in W.P(C) No.3001 of 2010-A 2 the submission now put forth by the petitioner. However taking note of the submission made by the petitioner that the petitioner wants to avail the statutory remedy by way of second appeal, also filing necessary applications to condone the delay and such other I.As for incidental reliefs further coercive steps pursuant to Ext.P6 shall be kept in abeyance for a period of one month. The Writ Petition is disposed of accordingly. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab