IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 13TH DECEMBER 2011 / 22ND AGRAHAYANA 1933 WP(C).No. 33161 of 2011(U) --------------------------------------- PETITIONER(S): ---------------------- I. ISMAILKUTTY, ABHARANA MAHAL, KAYAMKULAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX OFFICER, KAYAMKULAM - 690 502. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 001. 3. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. R1 TO R3 BY ADV.SMT.SHOBA ANNAMMA EAPAN, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DG WP(C).No. 33161 of 2011(U) APPENDIX PETITIONER(S) EXHIBITS: EXT.P1 : COPY OF THE NOTICE ISSUED BY THE IST RESPONDENT. EXT.P2 : COPY OF THE STOCK STATEMENT OF THE PETITIONER FOR THE YEAR 2008-2009. EXT.P3 : COPY OF THE STOCK STATEMENT OF THE PETITIONER FOR THE YEAR 2009-2010. RESPONDENTS' EXHIBITS - NIL /TRUE COPY/ P.A.TO JUDGE DG S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 33161 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 13th day of December, 2011. J U D G M E N T The petitioner challenges Ext.P1 show cause notice, whereby the petitioner has been directed to show cause why the permission to pay compounded tax should not be cancelled for the reasons stated therein. According to the petitioner, as is clear from Ext.P1, the result is a foregone conclusion and therefore there is no point in the petitioner filing any objection to Ext.P1. 2. I have heard the learned Government Pleader also. 3. I am not inclined to interfere with Ext.P1 insofar as it is only a show cause notice. It is for the 1st respondent to first consider the objections of the petitioner and to take a decision in the matter. The 1st respondent has not yet taken a decision. From Ext.P1, I am unable to conclude that the 1st respondent has already taken a decision as tried to be made out by the petitioner. Therefore, this writ petition is disposed of with the following directions: The petitioner shall file his objections to Ext.P1 show cause notice within two weeks from today. The 1st respondent shall consider the objections of the petitioner and pass final orders pursuant to Ext.P1, after entering specific findings in respect of each contention of the petitioner. Sd/- S. Siri Jagan, Judge. Tds/