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. 35388 of 2010(W) ------------------------ PETITIONER : --------------------- M/S. NILAMBUR TRADERS, 1/491, INDUSTRIAL ESTATE, WEST HILL BEACH, KOZHIKODE, REPRESENTED BY K.A.RAUF, MANAGING PARTNER. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V. MENON SRI.MAHESH V. MENON RESPONDENT(S): ------------------------- 1. THE ASST. COMMISSIONER, COMMERCIAL TAXES SPECIAL CIRCLE II, KOZHIKODE, PIN - 673 001. 2. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001. R1 & R2 BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 35388 of 2010(W) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 06.01.2010. EXT.P2 : COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 18.11.2010. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.35388 of 2010 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 7th day of July, 2011 J U D G M E N T The petitioner challenges orders imposing penalty on the petitioner under the Kerala Value Added Tax Act. Insofar as the petitioner has an effective alternate remedy by way of appeal against the orders, I am not inclined to entertain this writ petition. Accordingly the writ petition is dismissed without prejudice to the right of the petitioner to challenge the orders in appeal. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/