IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 16TH SEPTEMBER 2008 / 25TH BHADRA 1930 WP(C).No. 19472 of 2008(R) -------------------------- PETITIONER: ------------ NOUSHAD, S/O.ABOOBACKER, KONATHU VEEDU, VADAKKEVILA, KOLLAM DISTRICT. BY ADV. SRI.B.MOHANLAL RESPONDENT: ------------- THE INTELLIGENCE OFFICER, SQUAD NO.II, COMMERCIAL TAXES, CHENGANNOOR, ALAPPUZHA. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 19472 OF 2008 R ```````````````````````````````````````````````````` Dated this the 16th day of September, 2008 J U D G M E N T Petitioner challenges Exts.P3 and P4 and seeks a direction to release the goods covered under Ext.P2 railway receipt and to declare that Exts.P3 and P4 are null and void. Counter affidavit has been filed in the matter. I do not think that this is a matter where I should exercise the jurisdiction under Article 226 of the Constitution and it is for the petitioner to avail the statutory remedy available under the KVAT Act. In order to facilitate the petitioner to approach the appellate authority, interim order passed by this court will continue for three weeks from today. It is also directed that if the petitioner applies for a copy of the order so that he can file appeal, the respondent will serve a copy of the same within one week from the date of filing of the application. Sd/- (K.M.JOSEPH, JUDGE) aks