IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 6TH MARCH 2008 / 16TH PHALGUNA 1929 W.P.(C).No. 7600 of 2008(D) --------------------------------- PETITIONER: -------------- ALUVA MUNICIPALITY, MUNICIPAL OFFICE, ALUVA-683 101, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.V.M. KURIAN SRI. MATHEW B. KURIAN SRI. K.T. THOMAS RESPONDENT: --------------- THE INTELLIGENCE OFFICER (IB), OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), PULIKKAL BUILDINGS, VENNALA P.O., KOCHI-25. BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 7600 OF 2008 D ==================== Dated this the 6th day of March, 2008 J U D G M E N T The challenge in this writ petition is against Exts.P6 and P7. 2. By Ext.P6, penalty has been levied on the petitioner, a local authority under the Kerala Tax on Luxuries Act, 1976. Though Ext.P6 is an appealable order, petitioner has not filed any appeal so far and has chosen to challenge the order in this writ petition. However, having regard to the fact that Ext.P6 is an appealable order and in view of the factual contentions, I do not think it necessary that this court should entertain the challenge on merits now raised in this writ petition. 3. Having regard to the fact that the appeal period is already over, I direct that if within two weeks from today the petitioner files an appeal against Ext.P6, the Appellate authority shall entertain the appeal and consider the same on merits. 4. It is also directed that if within one week from today, petitioner filed its objection to Ext.P7, which is only a notice WPC 7600/08 :2 : proposing to levy penalty, the respondent shall consider the same and pass orders thereon. Writ petition is disposed of as above. ANTONY DOMINIC,JUDGE. Rp