IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 6TH APRIL 2009 / 16TH CHAITHRA 1931 WP(C).No. 9921 of 2009(I) ----------------------------------- PETITIONER(S): ---------------------- M/S. GENERAL RUBBER WORKS, KANIYARKODE, THIRUVILLAMALA, THRISSUR,REP. BY ITS MANAGING PARTNER, SRI.JOSEPH K.S. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): ------------------------- INTELLIGENCE OFFICER, SQUAD NO.IV, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No.9921 of 2009-I ---------------------------------------------- Dated, this the 6th day of April, 2009 J U D G M E N T Petitioner challenges Exts.P4 to P7. Exts.P4 and P5 are orders imposing penalty under Section 45A of the Kerala General Sales Tax Act, 1963. Exts.P6 and P7 are recovery notices. 2. I heard Sri.N.Muraleedharan Nair, learned counsel for the petitioner and learned Government Pleader. Learned counsel for the petitioner points out that inspection was conducted in 2003 and penalty was imposed in 2009. Learned counsel further submits that when the petitioner received notices he filed Exts.P2 and P3 reply dated 9.2.2009 which was acknowledged and in the same he has made certain request for cross examination and copies, and, that without considering the contentions the impugned orders are passed. Learned Government Pleader points out that opportunity was given to the petitioner. I feel that it is a matter for the petitioner to approach the appellate authority. In order to facilitate the same it is ordered that Exts.P4 to P7 WPC No.9921/2009 -2- will not be implemented for a period of six weeks from today. All the contentions of the petitioner are left open. (K.M.JOSEPH) JUDGE. MS