IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 8TH APRIL 2011 / 18TH CHAITHRA 1933 WP(C).No. 10163 of 2011(U) -------------------------- PETITIONER(S): --------------- 1. SMT.JAYANTHI, W/O.MOHAN DAS, RESIDING AT T.C.VII/1217(7), SASTHAMANGALAM VILLAGE, TRIVANDRUM OF SREE HARI NIVAS, KADAVATTARAM, NEYYATTINKARA, TRIVANDRUM DISTRICT. 2. J.J.JUGUNU,D/O.JAYANTHI,AGED 9 (MINOR), R/AT T.C.VII/1217(7),SASTHAMANGALAM VILLAGE, TRIVANDRUM OF SREE HARI NIVAS, KADAVATTARAM, NEYYATTINKARA, TRIVANDRUM DISTRICT, REPRESENTED BY THE NATURAL GUARDIAN OF THE PETITIONER (PETITIONERS'S MOTHER). 3. K.MOHANDAS, S/O.KUNJUKIZHU, AGED 55, RESIDING AT T.C.VII/217(7), SASTHAMANGALAM VILLAGE TRIVANDRUM OF SREE HARI NIVAS, KADAVATTARAM, NEYYATTINKARA, TRIVANDRUM DISTRICT. BY ADV. SRI.M.RAMASWAMY PILLAI SRI.P.M.JOSEPH RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY ITS TAX SECRETARY, GOVERNMENT SECRETARIATE, TRIVANDRUM-695001. 2. THE INTELLIGENCE ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695001. 3. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, NEYYATTINKARA, TRIVANDRUM TALUK-695001. 4. THE INTELLIGENCE OFFICER, SQUAD NO.III, TRIVANDRUM AT NEYYATTINKARA, PIN 695121. 5. THE INTELLIGENCE INSPECTOR, SQUAD NO.III, TRIVANDRUM AT NEYYATTINKARA, PIN 695121. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.10163 of 2011-U ---------------------------------------- Dated this the 8th day of April, 2011. J U D G M E N T Challenge in this writ petition is against Ext.P9 order through which penalty was imposed against the petitioner under Section 47(6) of the Kerala Value Added Tax Act 2003 (KVAT Act). Since the petitioner has got an effective statutory remedy by way of appeal against Ext.P9, it is not justified on the part of this Court to entertain this writ petition. 2. However, learned counsel for the petitioner submitted that he had already filed an appeal against Ext.P9 before the Deputy Commissioner (Appeals), Trivandrum, on 5.4.2011. 3. Hence the writ petition is disposed of reserving liberty to the petitioner to seek appropriate remedy from the appellate authority. If the appeal is already registered before the above said authority, the same shall be considered and disposed of after affording an opportunity of W.P(C) No.10163 of 2011-U 2 hearing to the petitioner as early as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM JUDGE ab