IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 19TH SEPTEMBER 2008 / 28TH BHADRA 1930 WP(C).No. 4802 of 2006(V) ------------------------- PETITIONER: ------------ C.G.BABU, SAVITHA BAR, VADAKKANCHERRY, PALAKKAD. BY ADV. SRI.K.RAMESH RESPONDENTS: ------------- 1. SALES TAX OFFICER, ALATHUR, PALAKKAD. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE TAHSILDAR, REVENUE RECOVERY, ALATHUR, PALAKKAD. SHRI.TEKCHAND, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.4802/2006 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF THE ORDER PASSED BY THE APPELLANT AUTHORITY DATED 06/10/2005. P2 : COPY OF THE MODIFIED ORDER DATED 25/01/2006. P3 : COPY OF THE RR PROCEEDINGS NO.D1 35/2005-06 ST DATED 07/02/2006. P4 : COPY OF THE RR PROCEEDINGS NO.D1 37/2005-06 ST DATED 07/02/2006. P5 : COPY OF THE RR PROCEEDINGS NO.D1 38/2005-06 ST DATED 07/02/2006. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No.4802 of 2006 --------------------------------- Dated, this the 19th day of September, 2008 J U D G M E N T Challenge is against the demand of interest for belated payment of tax under KGST Act. Learned Government Pleader submitted that petitioner's challenge is considered in rectification proceedings and the Assessing Officer granted modification. However, if petitioner is not satisfied in the modification granted, it is for petitioner to challenge the rectification order in revision proceedings. The writ petition is, accordingly, dismissed leaving freedom to petitioner to take up the matter before the statutory authority. (C.N.RAMACHANDRAN NAIR, JUDGE) jg