Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
FRIDAY, THE 13TH DAY OF APRIL 2018 / 23RD CHAITHRA, 1940
WP(C).No. 11329 of 2018
PETITIONER(S)/PETITIONER
KRISHNAMURTHY
AGED 53 YEARS, S/O.RAMAMUTHY, PROPRIETOR,
SARATHI METAL CRUSHER, AMBALATHUMBHAGOM, PORUVAZHY,
SASTHAMKOTA, KOLLAM, RESIDING AT ANJU NIVAS,
MANAKKAA P.O., BHARANIKKAVU,SASTHAMKOTTA, KOLLAM
BY ADVS.SRI.ROSHEN.D.ALEXANDER
SMT.TINA ALEX THOMAS
RESPONDENT(S)/RESPONDENTS:
1. STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAX DEPARTMENT,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695 001
2. COMMISSIONER
COMMERCIAL TAXES DEPARTMENT, TAX TOWERS,
THIRUVANANTHAPURAM- 695 001
3. DEPUTY COMMISSIONER (APPEALS) II,
KERALA STATE GST DEPARTMENT, KOLLAM 690 518
4. COMMERCIAL TAX OFFICER,
KARUNAGAPPALLY, KOLLAM- 690 518
5. DEPUTY TAHSILDAR (RR)
KUNNATHUR TALUK, KOLLAM- 690 518
R BY SPL.GOVERNMENT PLEADER SMT.THUSHARA JAMES.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-04-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 11329 of 2018 (M)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 TRUE COPY OF THE ORDER BEARING NO.KVATA (KLM)
1626/2017(RP-217/15) DTD. 27.09.2017
EXHIBIT P2 TRUE COPY OF THE ORDER BEARING NO.KVATA (KLM)
1774/12 DTD. 27.09.2017
EXHIBIT P3 TRUE COPY OF THE ORDER NO.320209924634/2014-2015
DTD. 15.02.2018
EXHIBIT P4 TRUE COPY OF THE ORDER BEARING
NO.20209924634/2015-2016 DTD. 15.02.2018
EXHIBIT P5 TRUE COPY OF THE FORM NO.1 NOTICE ISSUED UNDER
SECTION 7 IN RRC NO.2018/2483/02 DTD.27.02.2018
EXHIBIT P6 TRUE COPY OF FORM 10 UNDER SECTION 34 IN RRC
NO.2018/2413/02 DTD.27.02.2018 DEMANDING AN
AMOUNT OF RS,5,23,562/-
EXHIBIT P7 TRUE COPY OF THE FORM 1 UNDER SECTION 7(1) OF THE
REVENUE RECOVERY ACT IN RRC NO.2018/2485/02
DTD.27.02.2018 FOR AN AMOUNT OF RS.5,23,562/-
EXHIBIT P8 TRUE COPY OF THE FORM 10 ISSUED UNDER SECTION 34
OF THE REVENUE RECOVERY ACT IN RRC
NO.2018/2485/02 DTD.27.02.2018 FOR AN AMOUNT OF
RS.5,23,562/-
EXHIBIT P9 TRUE COPY OF THE FORM 1 ISSUED UNDER SECTION 7
OF THE REVENUE RECOVERY ACT IN RRC
NO.2018/2487/02 FOR AN AMOUNT OF RS.5,98,356/-
DTD.27.02.2018
EXHIBIT P10 TRUE COPY OF THE FORM 10 ISSUED UNDER SECTION 34
IN RRC NO.2018/2487/02 FOR AN AMOUNT OF
RS.5,98,56,356/- DTD.27.02.2018.
// TRUE COPY //
Sd/-
PS TO JUDGE
Kvs/-
P.B.SURESH KUMAR, J.
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W.P.(C).No.11329 of 2018
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Dated this the 13th day of April, 2018
J U D G M E N T Ext.P3 order, which is impugned in this writ petition is appealable under the Kerala Value Added Tax Act. The grounds on which this court would entertain a writ petition under Article 226 of the Constitution challenging orders in the nature of one impugned in the writ petition, even when the party has an effective alternative remedy by way of appeal under the statute, have not been made out by the petitioner. In the circumstances, the writ petition is disposed of without prejudice to the right of the petitioner to file appeal challenging the impugned order. Since the petitioner is granted liberty to challenge the impugned order in appeal, it is directed that further proceedings pursuant to the impugned order shall be deferred for a period of four weeks, so as to enable the WPC.No.11329 of 2019 2 petitioner to prefer appeal and obtain appropriate interim orders in the appeal. P.B.SURESH KUMAR, JUDGE. Kvs/- ////
