IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 29TH SEPTEMBER 2008 / 7TH ASWINA 1930 WP(C).No. 27162 of 2008(H) -------------------------------------------- PETITIONER: ------------------ S.SREEKUMARAN NAIR, KOCHUTHUNDI TRADERS, HOSPITAL ROAD, CHAMAKKADA, KOLLAM. BY ADV. SRI.ARIKKAT VIJAYAN MENON RESPONDENTS: ----------------------- 1. COMMERCIAL TAX OFFICER, 3RD CIRCLE, CIVIL STATION, KOLLAM. 2. INTELLIGENCE OFFICER, SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 27162 OF 2008 H -------------------------------------- Dated this the 29th September, 2008 JUDGMENT Petitioner seeks to quash Exts.P22 to Ext.P25 orders. Exts.P22 to P25 are orders of penalty under Section 44(8) of the Kerala Value Added Tax Act for different godowns in relation to one year. The principal complaint of petitioner, of course, is that the orders were passed without serving copies of the seized records and documents. A Counter Affidavit has been filed, inter alia, stating that the petitioner has been registered as a presumptive tax dealer and opportunity was given to the petitioner for taking copies of the documents and for filing reply to the notice. 2. I heard Shri Harisankar V. Menon, learned counsel appearing for the petitioner and also the learned Government Pleader. I would think that in the facts and circumstances of this case, the petitioner is to be relegated to the pursuit of the appellate remedy under the Act. Accordingly the Writ Petition WPC.27162/08 H 2 is disposed of leaving open all the contentions of the petitioner and relegating the petitioner to avail the statutory remedy available to him. Peteitioner is granted ten days' time from today to avail the statutory remedy. If the petitioner files Appeal within ten days from today, the same will be considered on merits. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge