IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 4TH JULY 2011 / 13TH ASHADHA 1933 WP(C).No. 7450 of 2011(E) -------------------------------------- PETITIONER(S): ------------------------ A.V.RASIYA, ARAFA MANZIL, 10/349 SULTHAN BATHERY,WAYANAD DISTRICT BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------------------- 1. INTELLIGENCE OFFICER(IB)-II, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE.PIN-673 001 2. STATE OF KERALA, REP.BY ITS SECRETARY,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-01 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/07/2011,ALONG WITH WPC NO.7451 OF 2011 & WPC NO.7453 OF 2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.7450/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT, DATED 05/04/2010. P2 COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT, DATED 05/04/2010. P3 COPY OF THE LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT, DATED 01/05/2010. P4 COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT, DATED 09/11/2010. P5 COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT, DATED 09/11/2010. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).Nos. 7450, 7451 & 7453 of 2011 ================== Dated this the 4th day of July, 2011 J U D G M E N T The petitioners in these writ petitions are persons on whom penalties have been imposed under the provisions of the Kerala Value Added Tax Act. They are challenging the orders imposing penalty on them in these writ petitions. In view of the fact that the petitioners have an effective alternate remedy by way of appeal as provided under the Act itself, I am not inclined to entertain these writ petitions. In view of the above view of the Court, the learned counsel for the petitioners seeks time to file appeals. Accordingly, these writ petitions are disposed of with a direction to the petitioners to file appeals within ten days from today. If the petitioners so file appeals, the appellate authority shall accept the same as filed within time and dispose of the same on merits. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge