M/S.Rmp Infotech (P) Ltd vs The Intelligence Officer on 24 April, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 12116 of 2009(H)


1. M/S.RMP INFOTECH (P) LTD.,
                      ...  Petitioner

                        Vs



1. THE INTELLIGENCE OFFICER,
                       ...       Respondent

2. THE COMMERCIAL TAX OFFICER (KVAT),

                For Petitioner  :SRI.BOBBY JOHN

                For Respondent  : No Appearance

The Hon'ble MR. Justice P.N.RAVINDRAN

 Dated :24/04/2009

 O R D E R
                    P.N. RAVINDRAN, J.
             = = = = = = = = = = = = = =
               W.P.C. NO. 12116 OF 2009
            = = = = = = = = = = = = = = =
        Dated this the 24th day of April, 2009.

                          JUDGMENT

By Ext.P7 order passed under Section 67(1) of the

Kerala VAT Act, 2003, the first respondent imposed on the

petitioner a penalty of Rs.18,13,050/-. The said order is

under challenge in this writ petition. Section 68 of the Kerala

VAT Act provides for an appeal to the Appellate Tribunal from

Ext.P7 order. The petitioner thus has an effective alternate

remedy. Without resorting to the said remedy the petitioner

has invoked the jurisdiction of this court under Article 226 of

the Constitution of India. Ext.P7 order is passed on

25.3.2009. The period of limitation prescribed for filing an

appeal is 60 days from the date of receipt of a copy of the

order appealed against. Since Ext.P7 order was passed on

25.3.2009 the period of limitation has also not expired. In

these circumstances I am of the opinion that the petitioner

should challenge Ext.P7 in appeal before the competent

appellate authority. I therefore decline jurisdiction and

WPC 12116 OF 2009
-:2:-

dismiss the writ petition reserving liberty with the petitioner

to challenge Ext.P7 in other appropriate proceedings.

P.N. RAVINDRAN, JUDGE.

ul/-