IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 7TH JULY 2011 / 16TH ASHADHA 1933 WP(C).No. 4094 of 2011(J) ------------------------ PETITIONER(S): ----------------------- 1. PAULY MOOKEN, AGED 46 YEARS, ADVOCATE, S/O.M.I.VARGHESE, KAIRALI NAGAR DESOM, PERINGOM VILLAGE, THRISSUR-680005. 2. AJU PALLAN, AGED 49 YEARS, BUSINESS, S/O.PALLAN KOCHUPAPPU, CHEMBUKAVU VILLAGE, CHEMBUKAVU DESOM, THRISSUR-680020. 3. DAVID MANNUMMAL, AGED 47 YEARS, S/O.M.D.JOSE, CHEMBUKAVU DESOM AND VILLAGE, THRISSUR. BY ADV. SMT.DHANYA P.ASHOKAN RESPONDENT(S): ------------------------- 1. INTELLIGENCE OFFICER (INVESTIGATION BRANCH), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR 680004. 2. STATE OF KERALA - REPRESENTED BY THE SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM-690051. 3. FOOD CASTLE, REPRESENTED BY ITS MANAGING PARTNER SMT.SHELTY A.V., T.C.6/423, BISHOP PALACE ROAD, THRISSUR-680 005. R1 & R2 BY GOVT. PLEADER SRI. C.K. GOVINDAN R3 BY ADV. SRI.ALAN PAPALI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 4094 of 2011(J) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE PARTNERSHIP DEED EXECUTED ON 05.05.2009 BETWEEN THE PETITIONERS AND MARIYAM JOSEPH. EXT.P2 : COPIES OF THE CHALLANS FOR REGISTRATION FOR THE YEARS 2005 TO 2010 ISSUED IN THE NAME OF THE 3RD RESPONDENT DATED 20.05.2009. EXT.P3 : COPY OF THE CHALLAN DATED 20.07.2009 ISSUED IN THE NAME OF THE FIRM EVIDENCING THE PAYMENT OF RS. 10,000/-. EXT.P4 : COPY OF THE CERTIFICATE OF REGISTRATION DATED 12.08.2009 ISSUED IN THE NAME OF FOOD CASTLE SHOWING THE MANAGING PARTNER AS THE 3RD RESPONDENT. EXT.P5 : COPY OF THE ORDER NO. IBC 138/08-09/(4) DATED 18.5.2009 FOR THE YEAR 2008-2009 IMPOSING PENALTY UNDER SECTION 67 OF THE KVAT ACT, ISSUED BY THE 1ST RESPONDENT. EXT.P6 : COPY OF THE ORDER DATED 02.12.2009 ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. EXT.P7 : COPY OF THE NOTICE NO. IBC 138/2008-09 DATED 26.06.2010 ISSUED BY THE 1ST RESPONDENT TO THE 2ND PETITIONER. EXT.P8 : COPY OF THE POSTAL COVER ISSUED IN THE NAME OF 2ND PETITIONER SHOWING THE DISPATCH DATE. EXT.P9 : COPY OF THE REPLY DATED 12.07.2010 GIVEN BY THE 2ND PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P10 : COPY OF THE POSTAL ACKNOWLEDGEMENT BY THE 1ST RESPONDENT DATED 13.07.2010. EXT.P11 : COPY OF THE REPLY DATED 12.07.2010 GIVEN BY THE 3RD RESPONDENT BEFORE THE 1ST RESPONDENT. EXT.P12 : COPIES OF THE ORDERS DATED 12.08.2010 ISSUED BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: EXT.R3(a) : COPY OF CERTIFICATE OF REGISTRATION ALONG WITH TIN NUMBER ISSUED IN THE NAME OF PARTNERSHIP FIRM //TRUE COPY// P.S. TO JUDGE Mn S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 4094 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 7th day of July, 2011. J U D G M E N T Petitioners are challenging orders of assessment and imposition of penalty under the Kerala Value Added Tax Act on the ground that they are not persons liable. According to them, only the firm is liable with which they are not connected. 2. I am of opinion that whether they are part of the firm or not is a question of fact, which cannot be gone into in a writ petition, especially when it is disputed, the petitioners' remedy lies in filing appeals against the impugned proceedings. Without prejudice to that right, this writ petition is dismissed. It is open to the petitioners to take up all contentions taken in this writ petition in the appeals to be so filed. Sd/- S. Siri Jagan, Judge. Tds/