IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 7TH JULY 2011 / 16TH ASHADHA 1933 WP(C).No. 13778 of 2011(V) ----------------------- PETITIONER : --------------------- VISHRAAM BUILDERS, MOOKAMBIKA APARTMENT, POONKUNNAM, THRISSUR-680002, REPRESENTED BY ITS MANAGING PARTNER-C.SREERANJ. BY ADVS. SRI.V.V.ASOKAN SRI. K.I. MAYANKUTTY MATHER SRI. R. JAIKRISHNA SMT.M.RAMANYA GAYATHRI RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER (A.A), OFFICE OF THE COMMERCIAL TAX OFFICE, TRICHUR-680004. 2. COMMERCIAL TAX OFFICER (WORKS CONTRACT & LUXURY TAX), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-680004. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, TRICHUR-680 004. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 13778 of 2011(V) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE NOTICE PROPOSING COMPLETION OF AUDIT ASSESSMENT ON THE PETITIONER FOR THE AY-2006-2007. EXT.P2 : COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT ISSUED UNDER SECTION 74(1) OF THE KVAT ACT. EXT.P3 : COPY OF THE ORDER OF THE 2ND RESPONDENT. EXT.P3(a) : COPY OF THE DEMAND NOTICE. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.S. TO JUDGE Mn S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 13778 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 7th day of July, 2011. J U D G M E N T The petitioner challenges the order passed by the sales tax authority imposing penalty on the petitioner. I am not inclined to entertain this writ petition since the petitioner has an effective alternative remedy by way of appeal against the impugned order as permitted under the statute. Therefore, without prejudice to that right, this writ petition is dismissed. Sd/- S. Siri Jagan, Judge. Tds/