IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 19TH OCTOBER 2010 / 27TH ASWINA 1932 WP(C).No. 32008 of 2010(A) -------------------------- PETITIONER: ------------------ GOPALAN, S/O.APPA, MANAGING PARTNER, M/S.APPA SONS, NEAR NEW BUS STAND, VADAKKARA. BY ADV. SRI.P.M.HABEEB RESPONDENTS: ----------------------- 1. ASSISTANT COMMISSIONER, SPECIAL CIRCLE II, COMMERCIAL TAXES, SPECIAL CIRCLE II, KOZHIKODE PIN. 673001. 2. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, SALES TAX COMPLEX, JAWAHAR NAGAR, KOZHIKODE-6. 3. DEPUTY COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, KOZHIKODE. BY SENIOR GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 32008 OF 2010 ------------------------------------- Dated this the 19th day of October, 2010 JUDGMENT Challenge is against revenue recovery proceedings initiated for realising amounts of Value Added Tax assessed against the petitioner for the year 2008-09. Ext.P3 is the order of assessment completed under Section 25(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act). Since the petitioner has got an effective statutory remedy by way of appeal against Ext.P3, I am not inclined to entertain this Writ Petition. Without raising any effective challenge against Ext.P3, the petitioner is not entitled to assail the revenue recovery steps initiated pursuant to Ext.P4 notice, issued under Section 7 of the KVAT Act. 2. Having confronted with the above situation learned counsel for the petitioner sought indulgence of this Court to restrain coercive steps of recovery for a 2 WP(C) No. 32008/2010 short period for enabling the petitioner to approach the appellate authority, by filing statutory appeal and seeking necessary interim reliefs. 3. Having considered the fact that recovery steps are initiated within a short period of passing of assessment order, I am of the view that a breathing time can be provided to the petitioner to approach the appellate authority. 4. In the result, the Writ Petition is disposed of relegating the petitioner to the statutory appellate authority to seek appropriate reliefs. However, in order to facilitate the petitioner to approach the authority, all further coercive steps of recovery pursuant to Ext.P4 notice shall be kept in abeyance for a period of one month from today. C.K. ABDUL REHIM JUDGE dnc