IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 18TH FEBRUARY 2009 / 29TH MAGHA 1930 WP(C).No. 37329 of 2008(R) -------------------------- PETITIONER: --------------- MR.JAISON KARAKKATTU KILIYANTHARA P.O.,KANNUR DISTRICT. BY ADV. SRI.DALE P.KURIEN RESPONDENTS: --------------- 1. THE INTELLIGENCE OFFICER INVESTIGATION BRANCH (KVAT) COMMERCIAL TAXES, KANNUR. 2. THE THAHASILDAR, REVENUE RECOVERY THALASSERY. 3. THE COMMISSIONER OF COMMERCIAL TAXES CENTRAL REVENUE BUILDING, PALAYAM. 4. STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY TO GOVERNMENT 5. DEPUTY DIRECTOR (R.I) THE RUBBER BOARD, KOTTAYAM-2 ADV. SRI.JOSEPH KODIANTHARA SRI.TERRY V.JAMES SRI.B.J.JOHN PRAKASH GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 37329 OF 2008 R ```````````````````````````````````````````````````` Dated this the 18th day of February, 2009 J U D G M E N T Petitioner calls in question Exts.P6 and P7. Ext.P6 is a proceedings of the 1st respondent by which a penalty of Rs.2,58,400/- has been imposed under section 67(1)(a), (b), (c) & (j) and under section 67(1) of the KVAT Act, 2003. Ext.P7 is a demand notice. 2. I heard learned counsel for the petitioner Mr.Dale P. Kurian and learned Government Pleader. Learned Government Pleader points out that the petitioner has already filed another W.P.(C) No.37256/08 and therein the petitioner has obtained a direction to dispose of the stay petition filed by him. Learned counsel for the petitioner submits that the appellate authority has already granted stay. No doubt, learned counsel for the petitioner submits that Exts.P6 and P7 are vitiated by a jurisdictional error. 3. As the petitioner has already approached the alternate forum and has obtained stay, I do not think it is necessary to consider this writ petition. I leave open all the contentions of the WPC.37329/08 : 2 : petitioner and relegate the petitioner to pursue the remedy open to him before the appellate authority. Writ petition is disposed of as above. (K.M.JOSEPH, JUDGE) aks