IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.J.CHELAMESWAR & THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 22ND SEPTEMBER 2010 / 31ST BHADRA 1932 WA.No. 1558 of 2010 ------------------------ AGAINST THE JUDGEMENT IN WPC.26577/2010 Dated 31/08/2010 .................... APPELLANT/PETITIONER --------------------------- M/S.ROTANA INNS (P) LTD., HOTEL RAJ RESIDENCY, KALLUVATHUKKAL, KOLLAM, REPRESENTED BY ITS MANAGING DIRECTOR THYAGARAJAN. BY ADV. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH RESPONDENTS/RESPONDENTS: ----------------------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. THE INTELLIGENCE OFFICER, INTELLIGENCE SQUAD NO.1, COMMERCIAL TAXES DEPARTMENT, PATTATHANAM P.O., KOLLAM-21. 3. THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES DEPARTMENT, PATTATHANAM P.O., KOLLAM-21. BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.Chelameswar, C.J. & P.R.Ramachandra Menon, J. ------------------------------------------ W.A. No. 1558 of 2010 ------------------------------------------ Dated this the 22nd day of September, 2010 JUDGMENT J.Chelameswar, C.J. Aggrieved by a judgment dated 31st August, 2010 in W.P. (C) No.26577 of 2010, the unsuccessful petitioner therein preferred the instant writ appeal. 2. The writ petition was filed challenging an order (Ext.P9) passed under Section 45A of the Kerala General Sales Tax Act by which a penalty to the tune of Rs.7,16,100/- was imposed on the appellant. The further factual details, in our view, are not necessary for the purpose of this order. A learned Judge of this Court dismissed the writ petition on the ground that such an order is an appealable order under the provisions of the Kerala General Sales Tax Act. 3. The fact that the order such as the one impugnd in the writ petition is an appealable order is not disputed. In such a case, W.A No.1558 of 2010 - 2 - whatever be the alleged defect either in the order or in the procedure by which the order is made, in our opinion, can be the subject matter of an appeal. Therefore, we do not see any reason to interfere with the judgment under appeal. The writ appeal is dismissed at the admission stage. J.Chelameswar, Chief Justice P.R.Ramachandra Menon, Judge vns