IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 14TH OCTOBER 2011 / 22ND ASWINA 1933 WP(C).No. 27254 of 2011(F) -------------------------- PETITIONER(S): --------------- BIJU ABRAHAM, PROPRIETOR, NELLICKAL TIMBERS, AYTHALA, RANNI, PATHANAMTHITTA DISTRICT. BY ADV. SRI.T.M.SREEDHARAN, SENIOR ADVOCATE SMT.NISHA JOHN SRI.V.P.NARAYANAN RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, PATHANAMTHITTA-689645. 2. THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, RANNI-689672. 3. THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM- 695001. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 27254 of 2011(F) APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1: TRUE COPY OF THE SIR DATED 28-5-2010 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2: TRUE COPY OF THE NOTICE U/S.67(1) OF THE KVAT ACT DATED 8-7-2010 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3: TRUE COPY OF THE REPLY DATED 10-8-2010 SUBMITTED BY THE PETITIONER. EXHIBIT P4: TRUE COPY OF THE REGISTRATION CERTIFICATE UNDER THE KVAT RULES DATED 7-6-2007. EXHIBIT P5: TRUE COPY OF THE REPLY DATED 1-10-2010 SUBMITTED BY THE PETITIONER. EXHIBIT P6: TRUE COPY OF THE NOTICE U/S.67(1) OF THE KVAT ACT DATED 4-10-2010 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P7: TRUE COPY OF THE NOTICE U/S.67(1) OF THE KVAT ACT DATED 12-1-2010 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P8: TRUE COPY OF THE REPLY DATED 25-1-2011 SUBMITTED BY THE PETITIONER. EXHIBIT P9: TRUE COPY OF THE STATEMENT SHOWING PARTICULARS OF MONTHLY RETURNS FURNISHED AND TAXES PAID FOR APRIL 2010 TO DECEMBER,2010. EXHIBIT P10: TRUE COPY OF THE STATEMENT SHOWING ADVANCE TAX PAYMENT. EXHIBIT P11: TRUE COPY OF THE STATEMENT SHOWING ADJUSTMENT OUT OF THE ADVANCE TAX PAYMENT. EXHIBIT P12: TRUE COPY OF THE JUDGMENT DATED 4-3-2011 IN WPC 3393 OF 2011 OF THIS HON'BLE COURT. EXHIBIT P13: TRUE COPY OF THE LETTER DATED 4-8-2011 WITH REFERENCE RO THE JUDGMENT DATED 4-3-2011 SUBMITTED BY THE PETITIONER. EXHIBIT P14: TRUE COPY OF THE STATEMENT SHOWING THE SALES TURNOVER FOR THE ASSESSMENT YEAR 2010-11 BEFORE THE SECOND RESPONDENT. EXHIBIT P15: TRUE COPY OF THE SUMMARY OF THE SALE TURNOVER FOR THE THENI BRANCH TOGETHER WITH VAT PAID. EXHIBIT P16: TRUE COPY OF THE ORDER DATED 27-8-2011 ISSUED BY THE 1ST RESPONDENT. RESPONDENTS' EXHIBITS : NIL //TRUE COPY// P.A TO JUDGE S.SIRI JAGAN, J ------------------------------------------------- W.P(C) No.27254 of 2011 -------------------------------------------------- Dated this the 14th day of October, 2011 J U D G M E N T The petitioner challenges Ext.P16 order, imposing penalty on the petitioner under the Kerala Value Added Tax Act. Petitioner has not made out any acceptable reasons for challenging the order in a writ petition instead of resorting to the statutory remedy by way of appeal as provided under the statute itself. I am of the opinion that the petitioner should more appropriately challenge that order in an appeal as provided under the Act, and therefore I am not inclined to exercise my discretionary jurisdiction in favour of the petitioner. Therefore, without prejudice to the right of the petitioner to file an appeal against Ext.P16 order, this writ petition is dismissed. S.SIRI JAGAN JUDGE ab