A writ petition cannot be entertained when the appeal period under relevant tax laws has expired.

J U D G M E N T

The petitioner, a Co-operative Society, has filed the captioned writ petition, seeking to challenge Ext.P1 assessment order dated 29.07.2016 issued under the provisions of Finance Act , 1994, seeking to demand penalty payable thereunder for the period from 01.04.2010 to 30.06.2012.

2. Heard Dr.K.P.Pradeep, the learned counsel for the petitioner, Sri.Sreelal N.Warrier, the learned Standing Counsel for respondents 1 and 2, as well as Sri.Mohan Jacob George, the learned Standing Counsel for the 4^th respondent.

3. Dr.Pradeep, the learned counsel for the petitioner, would emphatically contend that the demand of penalty by Ext.P1 is exorbitant and without noticing the fact that the maximum penalty that could be imposed, if any, can be only Rs.10,000/-.

4. Though I find much force in the contention raised by Dr.Pradeep, this Court is of the opinion that since Ext.P1 is admittedly dated 29.07.2016, a writ petition presented on 13.04.2023 could not be entertained. This Court also notices the judgment of a Division Bench of this Court in Assistant Commissioner of Central Excise v. Krishna Poduval [2005 KHC 1914] , wherein it has been categorically found that once the period for filing an appeal under the Finance Act , 1994 is over, a writ petition could not be entertained.

In such circumstances, I am of the opinion that the petitioner is not entitled to succeed, and the captioned writ petition would stand dismissed.

Sd/-