IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 26TH FEBRUARY 2009 / 7TH PHALGUNA 1930 WP(C).No. 2024 of 2009(N) ------------------------------------- PETITIONER(S): ---------------------- BHIMA JEWELLERY, ELANKATH COMPLEX, NEAR OVERBRIDGE, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING PARTNER, MR. B. GOVINDAN. BY ADV. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.ANIL D. NAIR RESPONDENT(S): ------------------------ 1. ASSISTANT COMMISSIONER (KVAT), SPECIAL CIRCLE, COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. STATE OF KERALA, REP. BY ITS SECRETARY, TAXES, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No. 2024 of 2009-N ---------------------------------------------- Dated, this the 26th day of February, 2009 J U D G M E N T Petitioner calls in question Ext.P5. According to the petitioner, the application of the petitioner for compounding for the year 2008-2009 stands rejected after issuing Ext.P2 show cause notice to which petitioner submitted Ext.P3 reply. 2. I heard learned counsel for the petitioner and learned Government Pleader. 3. Learned Government Pleader contends that the matter is appealable under Section 55. I feel that the petitioner could be relegated to pursue the appellate remedy. 4. The writ petition is disposed of. If the petitioner prefers appeal within a period of one week from date of receipt of a copy of this judgment under WPC No. 2024/2009 -2- Section 55, the appellate authority will consider and take a decision in the matter within one month from the date of filing of the appeal. The appellate authority shall consider the matter without reference to the period of limitation. I leave it open all the contentions of the petitioner. (K.M.JOSEPH) JUDGE. MS