IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 3RD MARCH 2009 / 12TH PHALGUNA 1930 WP(C).No. 35856 of 2008(R) -------------------------- PETITIONER(S): --------------- MUHAMMED RAFEE, S/O.KAJU MOIDEEN, ANISHA FATHIMA MANZIL, ROSAPOOKANDAM, KUMALI, PEERMADU. BY ADV. SRI.T.A.UNNIKRISHNAN SRI.P.P.BIJU RESPONDENT(S): --------------- 1. THE INTELLIGENT OFFICER, SQUAD NO.1, COMMERCIAL TAXES, IDUKKI AT KATTAPPANA. 2. THE SUB INSPECTOR OF POLICE, KUMALI POLICE STATION, IDUKKI DISTRICT. ADDL. R3 NAZEEB, OALICKAL HOUSE ROSAPOOKANDAM KARA, KUMALI PEERMADU (IMPLEADED AS ADDL.R3 VIDE ORDER DT 10.12.08 IN IA.15663/08) ADV. SRI.K.SATHEESH KUMAR FOR ADDL.R3 GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 35856 OF 2008 R ```````````````````````````````````````````````````` Dated this the 3rd day of March, 2009 J U D G M E N T Petitioner challenges Ext.P2. Ext.P2 is a notice issued by the officer under section 67(1) of the KVAT Act, 2003, proposing to impose penalty. Admittedly, an order has been passed by the 1st respondent pending this writ petition. Therefore, it is for the petitioner to work out his remedy in pursuance of Ext.P1 before the appellate authority. Further prayer is to release the vehicle. Subsequently, the petitioner has produced Ext.P4 notice issued by the Sub Inspector of Police, Kumaly, calling upon the petitioner to produce the vehicle. Accordingly, writ petition is disposed of relegating the petitioner to pursue the remedy open to him against the order passed pursuant to Ext.P2 before the appropriate forum. As far as Ext.P4 is concerned, it is open to the petitioner to seek remedy before the appropriate forum. Penalty order dated 18.11.2008 will be kept in abeyance for one month from today. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE