2007 (10) TMI 602 - HC - VAT and Sales Tax

Summary

Issues:
Challenge to penalty orders under Kerala General Sales Tax Act; Competency of first respondent to disagree with Appellate Tribunal; Petitioner's failure to avail statutory remedies before filing writ petition.

Analysis:
The judgment addresses a writ petition seeking to quash penalty orders (exhibits P15 to P18) imposed on the petitioner for violating the Kerala General Sales Tax Act. The petitioner did not avail of the statutory remedies provided against the penalty orders, instead opting for the writ petition. The contention raised was that the first respondent, in issuing order exhibit P14, disagreed with the findings of the Appellate Tribunal, which the petitioner argued was beyond the first respondent's competence. The court held that the petitioner should pursue the statutory remedies against the penalty orders and that the question of the first respondent's competency could be examined during that process. The court noted that the petitioner had not challenged order exhibit P14, which had become final, and expressed reluctance to allow arguments on its merits due to the delay. However, the court refrained from making a conclusive finding on this issue to avoid prejudicing the petitioner in future proceedings against the penalty orders.

The judgment emphasized the importance of challenging objectionable parts of orders in a timely manner, even if the order is one of remand like exhibit P14. The court concluded that the petitioner should pursue the statutory remedy and dismissed the writ petition, leaving open the contentions raised for consideration in any future proceedings against the penalty orders. The decision highlights the significance of following proper legal procedures and exhausting statutory remedies before seeking judicial intervention through a writ petition.