P.T.DAVIS Vs. INTELLIGENCE OFFICER

JUDGEMENT

(1.) Appellants are the writ petitioners. They approached this Court under Art.226 of the Constitution seeking to quash the orders passed by the sixth respondent [Intelligence Officer (Investigation Branch), Thrissur] against them under the provisions of the Kerala Value Added Tax Act, 2005 (hereinafter referred to as the Act). The further prayer sought by them was to quash the orders passed by the fourth respondent (Commissioner of Commercial Taxes) to the extent empowering the special team for disposal and to initiate penal and prosecution steps against the appellants. Yet another relief sought is to direct the respondents to properly adjudicate the penalty proceedings based on the materials on record and other evidence. There are other reliefs sought with which we are not to be detained.

(2.) By Ext. P1 order dated 05/07/2011, the Commissioner of Commercial Taxes ordered as follows:

(3.) The learned Single Judge has relegated the appellants to pursue the statutory remedies. It is being aggrieved by the same, the appellants are before us.