IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.J.B.KOSHY & THE HONOURABLE MR. JUSTICE V.GIRI WEDNESDAY, THE 28TH JANUARY 2009 / 8TH MAGHA 1930 WA.No. 2589 of 2007() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.28834/2007 Dated 05/10/2007 .................... APPELLANT(S): PETITIONER: ---------------------------------------------- DR.SAJJAD MOHAMMED.A, PROPRIETOR, SCANRON DIAGNOSTICS, PUTHENVEETTIL BUILDING, OPP.TALUK HOSPITAL, KANJIRAPPALLY. BY ADVS.MR .VIJAYAN. K.U. MR. K.N.SREEKUMAR RESPONDENT(S): RESPONDENTS: ----------------------------------------------------- * 1) 1. SALES TAX INSPECTOR, SALES TAX CHECK POST, WALAYAR, PALAKKAD. * 2) 2. SALES TAX OFFICER (ENQUIRY), COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD. * 3) 4. STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVT. SECRETARIAT, THIRUVANANTHAPURAM. * 4) 5. MANAGER, NORTH MALABAR GRAMIN BANK, KANJIRAPPALLY BRANCH, KOTTAYAM DISTRICT. *SERIAL NUMBER OF RESPONDENTS ARE CORRECTED AS 1,2,3 & 4 AS PER ORER DTD. 26/11/2007 IN I.A.NO.939/07. BY GOVERNMENT PLEADER MR. MOHAMMED RAFIQ THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 28/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss J.B. Koshy,Ag.C.J. & V. Giri, J. ---------------------------------------- W.A. No. 2589 of 2007 ---------------------------------------- Dated this the 28th day of January, 2009 Judgment Koshy, Ag.C.J. Appellant/Petitioner wants to quash Ext.P9 order of the Sales Tax Officer and to release Ext.P4 bank guarantee. The learned Judge directed the petitioner to file appeal as Ext.P9 is an appealable order. It is further stated that for enabling to get a stay from the appellate authority, the bank guarantee shall not be invoked for a period of 30 days and interim stay was granted in the writ appeal. In Titaghur Paper Mills Co. Ltd. and another v. State of Orissa and others (AIR 1983 SC 603), the Hon'ble Supreme Court held that in sales-tax matters, assessee has an efficacious remedy by way of appeal and second appeal and writ petitions are not maintainable because of the alternate remedy. It is the case of the petitioner that he is not an assessee under the Kerala Value Added Tax Act and he is a practising doctor. All these matters can be placed before the appellate authority. In the above circumstances, if petitioner files an appeal within 30 days, appellate authority shall consider the same as expeditiously as possible, in any event, within W.A. No.2589/2007 2 five months from the date of receipt of a copy of this judgment. Till disposal of the appeal, bank guarantee shall not be invoked. J.B.Koshy Acting Chief Justice V. Giri Judge vaa