IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 3RD MARCH 2008 / 13TH PHALGUNA 1929 WP(C).No. 5919 of 2008(D) ------------------------- PETITIONERS: ---------------- 1. BABY NAZIA, W/O.K.M.NAZAR, AGED 44 YEARS, KARUMPELIL HOUSE, PATTATHANAM, KOLLAM. 2. SHAFEEQ NAZAR, S/O.K.M.NAZAR, AGED 21 YEARS, KARUMPELIL HOUSE, PATTATHANAM, KOLLAM. BY ADV. SRI.V.B.HARI NARAYANAN RESPONDENTS: ----------------- 1. STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. OF KERALA, TRIVANDRUM. 2. ASSISTANT COMMISSIONER (A.A), COMMERCIAL TAXES, KOLLAM. 3. INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), KOLLAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 5919 OF 2008 D ==================== Dated this the 3rd day of March, 2008 J U D G M E N T The challenge in this writ petition is against Exts.P4 and P5. Petitioner submits that her husband was an assessee under the sales tax and although they had nothing to do with the business, they are now proceeded against by issuing Ext.P4 assessment order and Ext.P5 demand notice. 2. Learned Government pleader on instructions has a different story to tell. According to the learned Government Pleader, as is evident from Ext.P4 itself, the information gathered through the enquiry and on inspection revealed that the petitioners were jointly conducting the business after 1996. It is submitted that it is on that basis, petitioners are now sought to be proceeded against. 3. In my view, on account of the factual disputes, if at all the petitioners are aggrieved by Exts.P4 and P6, it is for them to WPC 5919/08 :2 : pursue the statutory remedy of appeal available under the KGST Act itself. In view of this, I direct that it will be open to the petitioners to pursue their appellate remedy against Exts. P4 and P5 and reserving that liberty and leaving open all the contentions raised this writ petition is disposed of. ANTONY DOMINIC,JUDGE. Rp