IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 24TH NOVEMBER 2008 / 3RD AGRAHAYANA 1930 WP(C).No. 34132 of 2008(L) ---------------------------------------------- PETITIONER(S): ---------------------- EDATHALA SERVICE CO.OP.BANK LTD.NO.3430, EDATHALA NORTH PO., ALWAYE, REP. BY ITS SECRETARY BY ADV. SRI.P.P.JACOB RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER(WC & LT) OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY. 2. INTELLIGENCE OFFICE (B), ERNAKULAM, DEPARTMENT OF COMMETRCIAL TAXES GOVERNMENT OF KERALA, EDAPPALLY, KOCHI-24. 3. STATE OF KERALA, REP. BY ITS SECRETARY, REVENUE DEPARTMENT, SECRETARIAT THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 34132 OF 2008 L -------------------------------------- Dated this the 24th November, 2008 JUDGMENT Petitioner is aggrieved by the imposition of penalty under The Kerala Tax on Luxuries Act, 1976. Petitioner is a Co- operative Society owning an auditorium. Petitioner actually challenges the recovery proceedings before me. But, the learned Government Pleader on instructions submits that there is an order of penalty under the Act and it has been despatched by registered post to the petitioner. Having regard to the fact that there is already an order of penalty passed, I would think that it is appropriate to relegate the petitioner to pursue the remedy available under the Act. No doubt, petitioner has a case that proceedings are pending in respect of registration. I feel that in the teeth of the remedy available to the petitioner, it may not be necessary for me to go into the questions raised by the petitioner. Accordingly, the Writ Petition is disposed of as follows: WPC.34132/2008 L 2 Petitioner is relegated to pursue the remedy available under the Act. In order to facilitate the same, recovery steps pursuant to Ext.P9 series will be kept in abeyance for a period of one month from today. I record the submission of the learned Government Pleader that an order has been issued. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge