IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR FRIDAY, THE 2ND MARCH 2007 / 11TH PHALGUNA 1928 WP(C).No. 7080 of 2007(P) ------------------------- PETITIONER: ------------ SIDDIQUE V.U., PROPRIETOR, V.S.EXPORTS & IMPORTS, PERUMATTOM, PUTHUPPADY, MUVATTUPUZHA, ERNAKULAM DISTRICT. BY ADV. SRI.BOBBY JOHN SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: ------------- 1. THE INTELLIGENCE OFFICER, O/O THE INSPECTING ASSISTANT COMMISSIONER (INT.), COMMERCIAL TAXES, KOLLAM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI.MOHAMMED RAFIQ. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/03/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.BALAKRISHNAN NAIR, J. ----------------------------------------- W.P.(C) NO. 7080 OF 2007-P ----------------------------------------- JUDGMENT The petitioner is aggrieved by the steps taken to impose penalty on him under Section 45A of the K.G.S.T. Act. He has been served with Ext.P2 notice, proposing to impose penalty. Against the said notice, the petitioner has filed a representation, which is produced as Ext.P3 in this writ petition. Apprehending that the said representation will not be properly considered and he will not be given an opportunity to present his case, this writ petition is filed. 2. The learned Government Pleader, upon instruction, submitted that Ext.P3 was received and it will be considered appropriately before final orders are passed. The above submission is recorded and the writ petition is disposed of. 2nd March, 2007. K.BALAKRISHNAN NAIR, JUDGE. Nm/