E.ALBERT RAJ Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) As the issue involved in all these Writ petitions is the same, they are taken up together for consideration and disposed by this common judgment.

(2.) The petitioner challenges Ext.P2 appellate order under the Kerala Value Added Tax Act. Although various contentions are raised by the petitioner in its challenge against the first appellate authority's order, including the contention that certain documents that were produced by the petitioner, which would have minimised his tax liability, were not considered by the appellate authority, I am of the view that having chosen to go in an appeal before the first appellate authority and suffered an adverse order therefrom, the petitioner cannot stray away from the hierarchically structured appellate mechanism under the Kerala Value Added Tax Act and approach this Court through a Writ petition challenging the first appellate authority's order. The remedy of the petitioner lies in filing an appeal before the Appellate Tribunal for appropriate reliefs. Accordingly, without prejudice to the right of the petitioner to move the Appellate Tribunal against the first appellate authority's orders, that are impugned in these Writ petitions. The Writ Petitions in its challenge against the same is dismissed.