IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 30882 of 2010(I)
1. M.T.MUHAMMED KUNHI HAJI,
... Petitioner
Vs
1. THE SALES TAX OFFICER,
... Respondent
2. COMMERCIAL TAX OFFICER-1,
3. THE TAHSILDAR,
For Petitioner :SRI.A.K.ABDUL AZEEZ
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :12/10/2010
O R D E R
C.K.ABDUL REHIM, J
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W.P(C) No.30882 of 2010-I
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Dated this the 12th day of October, 2010.
J U D G M E N T
Challenge in this writ petition is against Ext.P4 order of
assessment finalised with respect to the year 2006-07. It is noticed
that the petitioner has got an effective alternate remedy of statutory
appeal against Ext.P4, as provided under the Kerala Value Added
Tax Act (KVAT Act). Hence it is not proper for this Court to
entertain the writ petition. It is stated that on receipt of Ext.P4, the
petitioner had submitted Ext.P6 petition seeking modification of the
assessment. But it is noticed that once the assessment order is
passed, the authority will become ‘functus officio’ and he could not
entertain any such petition.
2. Having confronted with the above situation, learned
counsel for the petitioner submitted that the petitioner will take
immediate steps for filing statutory appeal against Ext.P4, before
the appropriate authority. On that basis the petitioner seeks
indulgence of this Court to restrain the coercive steps of recovery
which is initiated pursuant to Ext.P7 notice for a reasonable period.
W.P(C) No.30882 of 2010-I 2
3. Having considered the facts and circumstances, I am of
the opinion that the petitioner can be relegated to the appellate
authority. In order to facilitate the petitioner to file proper appeal
before the authority concerned and to move before such authority
seeking appropriate interim reliefs, coercive steps of recovery now
initiated pursuant to Ext.P7 is directed to be kept in abeyance for a
period of one month from today.
The writ petition is disposed of with the above observations.
Sd/-
C.K.ABDUL REHIM
JUDGE
//True Copy//
P.A to Judge
ab
W.P(C) No.30882 of 2010-I 3