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2020 (5) TMI 535 - HC - VAT and Sales TaxMaintainability of petition - effective alternative remedy by way of Revision - Section 56 of the Kerala Value Added Tax Act, 2003 - whether the product of the appellant will fall under entry 36 in accordance with Rule 23 of the Rules of Interpretation? - HELD THAT:- There are no authoritative pronouncement of this court or the hon'ble Supreme Court with respect to the interpretation of the amended provision. Therefore, whether the exercise done by the Ist respondent by invoking the powers under Section 56(1) is sustainable or not, can be decided only on an elaborate consideration into the merits of the issue. In that respect, we perfectly agree with the findings rendered by the learned Single Judge that the orders do not suffer from any jurisdictional error or violation of natural justice or contravention of the provisions. All the contentions raised herein above can be effectively agitated in a properly constituted Revision Petitions filed under Section 59 of the KVAT Act - the intra-court appeal filed is upheld. If the appellant prefers a statutory Revision Petition before the Commissioner, the same shall be entertained by the said authority. If any delay condonation application is filed along with the Revision Petition, the time spent by the petitioner in prosecuting the writ petition as well as this writ appeal shall be taken into consideration in deciding the question of condoning the delay. So also, if any interim application is filed seeking stay of further proceedings, pending disposal of the Revision Petition, the Commissioner shall consider the same and pass appropriate orders without any further delay. Appeal disposed off.
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