ROTANA INNS P LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) Aggrieved by a judgment dated 31st August, 2010 in W.P. (C) No.26577 of 2010, the unsuccessful petitioner therein preferred the instant writ appeal.

(2.) The writ petition was filed challenging an order (Ext.P9) passed under Section 45A of the Kerala General Sales Tax Act by which a penalty to the tune of Rs.7,16,100/- was imposed on the appellant. The further factual details, in our view, are not necessary for the purpose of this order. A learned Judge of this Court dismissed the writ petition on the ground that such an order is an appealable order under the provisions of the Kerala General Sales Tax Act.

(3.) The fact that the order such as the one impugnd in the writ petition is an appealable order is not disputed. In such a case, whatever be the alleged defect either in the order or in the procedure by which the order is made, in our opinion, can be the subject matter of an appeal. Therefore, we do not see any reason to interfere with the judgment under appeal. The writ appeal is dismissed at the admission stage.