R. LATHA Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) The prayer in this writ petition is to quash exhibits P15 to P18 and to declare that the petitioner is not liable to pay the penalty imposed by the aforesaid orders.

(2.) EXHIBITS P15 to P18 are the orders issued by the second respondent imposing penalty on the petitioner for violation of the provisions of the Kerala General Sales Tax Act. Though statutory remedies are provided against exhibits P15 to P18 that has not been availed of by the petitioner. Instead, the petitioner has filed this writ petition.

(3.) THEREFORE , prima facie, I am not inclined to allow the petitioner to argue on the merits of exhibit P14 at this distance of time. However, I do not enter into a conclusive finding on this aspect as otherwise it will prejudicially affect the petitioner in the further proceedings that he may initiate against the impugned orders. Therefore, I do not find any reason to entertain this writ petition. Relegating the petitioner to pursue the statutory remedy and leaving open the contentions raised this writ petition is dismissed.