IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN MONDAY, THE 4TH OCTOBER 2010 / 12TH ASWINA 1932 WA.No. 784 of 2010() -------------------- AGAINST THE JUDGEMENT IN WPC.1166/2010 Dated 08/04/2010 .................... APPELLANT/PETITIONER: ------------------------ M/S.THEYYAMPATTIL JEWELLERY, G.B.ROAD, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, SRI.SHERAFUDHEEN. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/RESPONDENT ------------------------- INTELLIGENCE OFFICER, INTELLIGENCE SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. BY G.P. SRI.MOHAMMED RAFIQ THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 04/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... Writ Appeal No.784 of 2010 .................................................................... Dated this the 4th day of October, 2010. JUDGMENT Ramachandran Nair, J. Appeal is filed against judgment of the learned Single Judge relegating the appellant to statutory remedy against sales tax penalty order. Balance issue raised in the Writ Appeal pertains to appellant's claim for copies of documents seized from him based on which penalty was levied. The learned Single Judge directed the respondent to give copies of seized purchase bills. Government Pleader handed over photocopies of business slips, 22 in number, to counsel for the appellant today in court, which we record in this judgment. It is for the appellant to pursue challenge against the penalty order before statutory authority and it will be open to the appellant to raise his contentions based on copies of seized documents received by him. The appellant is granted one week's time from today to file appeal and move for stay. No recovery steps should be taken for ten days from today 2 and thereafter recovery will be based on orders in stay petition, if granted. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms