IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 30TH JULY 2009 / 8TH SRAVANA 1931 WP(C).No. 3064 of 2007(M) --------------------------------- PETITIONER(S): ----------------------- K.T.RAFEEQ, S/O.KUNJIMOIDUNNY, POONTHATH HOUSE, PALAYOOR P.O., CHAVAKKAD. BY ADV. MR.N.J.JOHNSON RESPONDENT(S): --------------- 1. DEPUTY TAHSILDAR, CHAVAKKAD. 2. SALES TAX OFFICER, CHAVAKKAD. BY GOVERNMENT PLEADER (TAX) MR. K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 3064 of 2007(M) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 - PHOTOCOPY OF NOTICE DATED 18.8.02 ISSUED BY INTELLIGENCE INSPECTOR. EXT.P2 - PHOTOCOPY OF ORDER NO. VCT 2002/03 DATED 19.8.2002 ISSUED BY INTELLIGENCE INSPECTOR. EXT.P3 - PHOTOCOPY OF DEMAND NOTICE DATED 24.8.06 ISSUED BY 1ST RESPONDENT. EXT.P4 - PHOTOCOPY OF NOTICE U/S. 34 OF R.R. ACT. // TRUE COPY // PA TO JUDGE rhs S. SIRI JAGAN, J ............................................... W.P(C) No. 3064 of 2007 ................................................. Dated this the 30th day of July, 2009 J U D G M E N T The petitioner transported certain goods through check post which was detained at the check post. As security for release of the goods, the petitioner furnished cash security of Rs.42,780/-. Subsequently, on the goods, tax of Rs.42,777/-, has been assessed. When the same was demanded from the petitioner, the petitioner requested that the security furnished by the petitioner may be adjusted against the tax due. The same was not acceded to by the respondents. It is under the above circumstances, the petitioner has filed this writ petition challenging the recovery notices seeking the following relief: “(i) Call for the records leading to Exts.P3 and P4 and quash the same by issuing a writ of certiorari;” 2. A counter affidavit has been filed by the 2nd respondent. The learned Government Pleader submits that the security is only in respect of penalty payable by the petitioner for attempt to evade tax. The security has to be adjusted against the penalty only. An assessment order has been passed in respect of the tax W.P(C) No. 3064 of 2007 -2- on the goods. According to the Government Pleader both are separate. Therefore he submits that the remedy of the petitioner lies in filing appeals against both orders appropriately. In view of the above submission, the counsel for the petitioner submits that he may be permitted to file appeals against the assessment order and penalty order. In the above circumstances, this writ petition is disposed of without prejudice to the right of the petitioner to challenge those orders appropriately. S. SIRI JAGAN, JUDGE rhs