INTEGRATED MEDICAL SYSTEMS Vs. THE INTELLIGENCE OFFICER,

JUDGEMENT

(1.) THE appellant before us is a dealer registered under the provisions of the Kerala Value Added Tax Act, 2003, hereinafter referred to as 'the Act'. It is engaged in the sale of medical and laboratory equipments.

(2.) IN the writ petition, the petitioner had called in question the orders passed by the Intelligence Officer (Investigation Branch), Kollam in exercise of his powers under Section 67(b) and (d) of the Act. The learned Single Judge by his order dated 19th June, 2007 has rejected the writ petition on the sole ground that if for any reason the petitioner is aggrieved by the orders passed by the Intelligence Officer, it has a right of appeal and without exhausting that remedy, it could not approach this Court. The order passed by the learned Single Judge is as under:

(3.) BEING aggrieved by the aforesaid order passed by the learned Single Judge, the petitioner has filed the present writ appeal.