IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 31ST AUGUST 2010 / 9TH BHADRA 1932 WP(C).No. 27002 of 2010 A) -------------------------- PETITIONER: -------------------- P.K.SULAIMAN, PROPRIETOR, KPH WOODEN FURNITURE & TIMBERS, MUNDAKAYAM, PARATHANAM, KOTTAYAM DISTRICT. BY ADVS. SRI.G.HARIHARAN SRI.PRAVEEN.HARIHARAN RESPONDENTS: ---------------------- 1. INTELLIGENCE INSPECTOR, SQUAD NO.V, OFFICE OF INSPECTING ASSISTANT COMMISSIONER(INT.), COMMERCIAL TAXES DEPARTMENT, KOTTAYAM, PIN-686 001. 2. INSPECTING ASSISTANT COMMISSIONER (INT.), COMMERCIAL TAXES DEPARTMENT, KOTTAYAM, PIN-686 001. 3. DEPUTY FOREST RANGE OFFICER, FOREST STATION, VANDANPATHAL (VIA), MUNDAKAYAM, PIN-686 513, KOTTAYAM DISTRICT. R1 & R2 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN R3 BY SPECIAL GOVERNMENT PLEADER SRI.M.P.PRAKASH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM, J. -------------------------------------- W.P.(C).No.27002 of 2010 -------------------------------------- Dated this the 31st day of August, 2010 J U D G M E N T ---------------------- Challenge in this writ petition is against Ext.P5 order imposing penalty against the petitioner under the provisions of Section 47(6) of the Kerala Value Added Tax Act (KVAT Act). Eventhough the petitioner had raised a contention that the impugned order is passed by the very same authority who has detained the transport and that the order is issued without jurisdiction, it is pointed out by learned Government Pleader that the detention was by the Intelligence Inspector whereas Ext.P5 is issued by the Intelligence Officer, who is the next higher authority. It is submitted by the Government Pleader that the authority who had issued Ext.P5 is the competent authority under the provisions of the statute. 2. Since there is an effective alternate remedy W.P.(C).27002/10-A -2- available to the petitioner by way of statutory appeal, I am not inclined to adjudicate upon merits of Ext.P5 order. Hence the writ petition is dismissed reserving liberty to the petitioner to challenge Ext.P5 in appeal before the appropriate authority. C.K.ABDUL REHIM, JUDGE. okb