IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 16TH DECEMBER 2011 / 25TH AGRAHAYANA 1933 WP(C).No. 33764 of 2011(U) -------------------------------------- PETITIONER : -------------------- P.R.AGENCIES, VII/344,DISPENSARY LANE, CHERAI P.O., PIN 683 514 REPRESENTED BY P.R.RAHULAN PROPRIETOR. BY ADVS. SRI. VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENTS : ------------------------- 1. COMMERCIAL TAX OFFICER, 2ND CIRCLE, MATTANCHERY, KOCHI 682 002 2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERY, KOCHI 682 002 3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DSV/- WP(C).No. 33764 of 2011(U) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 COPY OF THE ACKNOWLEDGEMENT FOR SUBMISSION OF DEMAND DRAFT AND RETURN IN PROOF OF PAYMENT OF PRESUMPTIVE TAX ON 25-02-2010 BEFORE THE 1ST RESPONDENT. EXT.P2 COPY OF THE JUDGMENT DTD 09-03-2011 IN WPC NO.6983/2011 OF THIS HONOURABLE COURT. EXT.P3 COPY OF THE POSTING NOTICE DTD.30-04-2011 FOR PRODUCTION OF ACCOUNTS ON 11-05-2011 EXT.P4 COPY OF THE ACKNOWLEDGEMENT & AFFIDAVIT SUBMITTED ON 03-06-2011 AS DIRECTED BY THE 1ST RESPONDENT. EXT.P5 COPY OF THE NOTICES U/S 25(1) (REMANDED) FOR THE YEARS 2006-07, 2007-08 & 2008-09. EXT.P6 COPY OF THE COMMON REPLY TO 25(1) NOTICES FOR THE YEARS 2006-07, 2007-08 & 2008-09 SUBMITTED BY THE PETITIONER. EXT.P7 COPY OF THE REMANDED ASSESSMENT ORDER FOR THE YEAR 2006-07 DTD.11-10-2011 ISSUED BY THE 1ST RESPONDENT. EXT.P8 COPY OF THE REMANDED ASSESSMENT ORDER FOR THE YEAR 2007-08 DTD 11-10-2011 ISSUED BY THE 1ST RESPONDENT. EXT.P9 COPY OF THE REMANDED ORDER FOR THE YEAR 2008-09 DTD.11-10-2011 ISSUED BY THE 1ST RESPONDENT. EXT.P10 COPY OF THE APPELLATE ORDER FOR THE YEAR 2006-07 DTD 21-11-2011 IN KVATA NO.750/2010. EXT.P11 COPY OF THE APPELLATE ORDER FOR THE YEAR 2007-08 DTD 21-11-2011 IN KVATA NO.751/2010. EXT.P12 COPY OF THE APPELLATE ORDER FOR THE YEAR 2008-09 DTD 21-11-2011 IN KVATA NO.1102/2010 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE DSV/- S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 33764 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 16th day of December, 2011. J U D G M E N T The petitioner challenges Exts. P7, P8 and P9 assessment and penalty orders passed by the 1st respondent under the Kerala Value Added Tax Act. I am not inclined to entertain this writ petition since the petitioner has an alternative remedy by way of appeals against the orders. The contention of the petitioner that those orders have been passed not in compliance with Ext.P2 judgment, even if true, can also be raised in the appeals. Therefore, without prejudice to that right, this writ petition is dismissed. Sd/- S. Siri Jagan, Judge. Tds/