2007 (10) TMI 602

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to declare that the petitioner is not liable to pay the penalty imposed by the aforesaid orders. 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, th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... In my view the petitioner has to be relegated to pursue the statutory remedies against exhibits P15 to P18. As far as the question regarding the competency of the first respondent to disagree with the findings in exhibits P10 and P11 orders of the Tribunal is concerned, that also is a matter which the authority can examine once the petitioner takes recourse to the statutory remedies. Although the....