IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 7TH OCTOBER 2009 / 15TH ASWINA 1931 WP(C).No. 28086 of 2009(E) -------------------------- PETITIONER(S): --------------- RANI MATHA ARCADE, (YUVARANI RESIDENCY), M.G.ROAD,ERNAKULAM,(REPRESENTED BY THE MANAGING PARTNER M.J.ELIZABETH) BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN SRI.N.R.SAJ RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER (IB) ERNAKULAM, O/O.THE DEPUTY COMMISSIONER (INT.) DEPARTMENT OF COMMERCIAL TAXES, EDAPPALLY, KOCHI-24. 2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM AT KAKKANAD,KOCHI-30. 3. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.28086 OF 2009 ------------------------------ Dated this the 7th day of October, 2009 J U D G M E N T ---------------------- 1. Petitioner is challenging Ext.P8 and P9 orders by which penalty is imposed under Section 67(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act). Since there is an effective alternate remedy available by way of appeal as provided under the statute, I am not inclined to interfere with the matter in this writ petition. However, learned counsel for the petitioner submitted that coercive steps for recovery of the amounts covered under the impugned orders are now being pursued, as evidenced by Ext.P10 and P11. It is his apprehension that if the amount is realised even without giving opportunity to file appeal against the orders, before the appellate authority, that will cause severe prejudice and irreparable legal injuries. 2. Having considered facts and circumstances, the writ petition is dismissed without prejudice to the rights of the petitioner to file statutory appeal against Ext.P8 and P9. But the respondents are directed to keep all further steps for recovery initiated pursuant to Ext.P10 and P11 in abeyance for a period of W.P.(C).28086/09-E 2 one month from today, for facilitating the petitioner to move before the appellate authority seeking proper reliefs as required. C.K.ABDUL REHIM, JUDGE. okb