IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 25TH MAY 2011 / 4TH JYAISHTA 1933 WP(C).No. 8840 of 2011(D) ------------------------- PETITIONER ------------------- T.ALI, CRESCENT, 10/376, PALAPARAMBIL HOUSE, NEAR 101 KAVALA, ATHIRAMPUZHA, KOTTAYAM. BY ADVS. SRI.PHILIP T.VARGHESE SRI.THOMAS T.VARGHESE SMT.ACHU SUBHA ABRAHAM RESPONDENT -------------------- THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, KOTTAYAM. BY SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.8840 of 2011 ------------------------------- Dated this the 25th day of May, 2011. J U D G M E N T Proposal for imposition of penalty under section 45A of the Kerala General Sales Tax Act 1963 (KGST Act), was issued against the petitioner through Ext.P1 notice based on a joint enquiry report of the Deputy Commissioner (Intelligence), Thiruvananthapuram and Deputy Commissioner (Intelligence), Ernakulam, dated 12.1.2010. For the purpose of submitting objections against the proposal, the petitioner made a request for supplying copy of the enquiry report, through Ext.P2 request made in this regard. The petitioner apprehends that the proceedings will be finalised without serving copy of the enquiry report and without affording sufficient opportunity to the petitioner to object the proposal. 2. Heard ; learned Government Pleader appearing for the respondent. It is submitted that there is no impediments 2 W.P.(C).No.8840 of 2011 in furnishing copy of the enquiry report and the proceedings will be finalised only after furnishing such copy, and further after giving reasonable opportunity to the petitioner to raise objections as well as for personal hearing. The above submission is recorded and the writ petition is accordingly closed. C.K.ABDUL REHIM, Judge ami/