IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 27TH JULY 2011 / 5TH SRAVANA 1933 WP(C).No. 12969 of 2011(U) --------------------------------------- PETITIONER: ------------------- M/S NAIR COAL SERVICES LTD., MUNICIPAL SHOPPING COMPLEX, PALAKKAD, HAVING HEAD OFFICE AT SYRIA BHAVAN, NAIR SONS, RAMNAGAR, NAGPUR, REPRESENTED BY ITS SENIOR MANAGER, U.KALADHARAN. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY. RESPONDENTS: ------------------------ 1. INTELLIGENCE OFFICER, SQUAD NO.IV, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, PALAKKAD-678 004. 4. TAHSILDAR (RR), TALUK OFFICE, OTTAPALAM, PALAKKAD – 678 006. R1 TO R4 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.12969/2011-U: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE BILL OF M/S. ILIYAASH MINES & MINERALS PVT. LTD., DTD. 18/03/2007. EXT.P.2: COPY OF THE COMMON APPELLATE ORDER PASSED BY R.2. FOR THE YEARS 2006-07 & 2007-08 DTD. 04/05/2010. EXT.P.3: COPY OF THE REPLY FILED BY THE PETITIONER BEFORE THE R.1. FOR THE YEAR 06/07 DTD 14/03/2011. EXT.P.4: COPY OF THE PENALTY ORDER PASSED BY R.1. FOR THE YEAR 2006-07 DTD. 22/03/2011. EXT.P.5: COPY OF THE PENALTY ORDER PASSED BY R.1. FOR THE YEAR 2007-08 DTD. 22/03/2011. EXT.P.6: COPY OF THE DECISION REPORTED IN 2010 (3) KHC 299 (IN W.P.(C). NO.14332/2010 DTD. 02/06/2010. EXT.P.7: COPY OF THE JUDGMENT IN W.P.(C).NO.19266/2010 DTD. 22/06/2010. EXT.P.8: COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY R.1. FOR THE YEAR 2006-07 DTD. 22/03/2011. EXT.P.9: COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY R1. FOR THE YEAR 2007-08 DTD. 22/03/2011. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.12969 OF 2011 ---------------------------------------------- Dated this the 27th day of July, 2011 JUDGMENT The petitioner has filed this writ petition challenging Exts.P4 and P5 orders, whereby penalty has been imposed on the petitioner under the Kerala Value Added Tax Act. The petitioner has challenged the orders in this writ petition without resorting to alternate remedy on the ground that the petitioner has not been afforded an opportunity of being heard before passing the orders. 2. The learned Government Pleader on instructions submits that the petitioner had been given a notice pursuant to which the authorised representative of the petitioner had filed objections and he was heard on the objections. The petitioner could not refute the above stand of the learned Government Pleader. That being so, the remedy of the petitioner lies in challenging Exts.P4 and P5 orders in an appeal as provided under the Statute itself. Without prejudice to that right, this writ petition is dismissed. S. SIRI JAGAN, JUDGE acd