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High CourtsDivision Bench(2007) 08 KL CK 0042

Tresa Presill Jacob vs Commercial Tax Officer (AA) and State of Kerala

High Court Of Kerala · Decided on 1 August 2007

HON’BLE JUDGES
H.L. Dattu, C.J · Harun-Ul-Rashid, J
CASE NUMBER
WA No. 1893 of 2007

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Judgment

7 paragraphs · 348 words

H.L. Dattu, C.J.—Petitioner in W.P.(C) No. 21224/2007 has filed this appeal, being aggrieved by the orders passed by the learned Single Judge in the aforesaid writ petition.

2.

In the writ petition, the petitioner had called in question the orders passed by the Commercial Tax Officer (AA) for the assessment period 2005-06 u/s 24(1) of the KVAT Act, 2003 and also the order passed levying penalty under the Act.

3.

Aggrieved by those two orders the assessee was before this Court in the writ petition.

4.

In our opinion the learned Single Judge ought to have rejected the writ petition solely on the ground that the petitioner has an alternate, effective and efficacious remedy under the Act itself. Without exhausting that remedy, the petitioner could not approach this Court. Without doing so the learned Judge has proceeded to decide the case on merits.

5.

Aggrieved by the aforesaid order passed by the learned Single Judge, the petitioner is before us in this appeal. In fact, the order passed by the learned Single Judge is more helpful to him. But such an order is questioned in this appeal. We do not intend to encourage this type of writ appeals. Since we are not in agreement with the order passed by the learned Single Judge the impugned order requires to be set aside and the appellant should be relegated to approach the appropriate forum, if he is aggrieved by the orders passed by the assessing authority. Accordingly the following:

ORDER

we set aside the order passed by the learned Single Judge and direct the assessee to file an appropriate appeal if he is aggrieved by the orders of assessment passed by the assessing authority for the assessment year 2005- 06 under the provisions of the KVAT Act, 2003 and also against the levy of penalty for the very same year before the first appellate authority within a month''s time from today. If such an appeal is filed within the time so granted, the appellate authority shall decide the appeal on merits without reference to the period of limitation. Ordered accordingly.