IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 4TH MARCH 2010 / 13TH PHALGUNA 1931 WP(C).No. 6845 of 2010(E) ------------------------- PETITIONER(S): --------------- K.GANESHAN, S/O. KUNHIRAMAN PODUVAL, SHREE GANESH TIMBER AND TILES, ANNUR P.O., PAYYANNUR, KANNUR DISTRICT. BY ADV. SRI.GRASHIOUS KURIAKOSE SRI.M.M.ANTO RESPONDENT(S): --------------- 1. THE STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE INSPECTING ASSISTANT COMMISSIONER (INT.), COMMERCIAL TAXES, KANNUR, KERALA. 3. INTELLIGENCE OFFICER-IV, COMMERCIAL TAXES, KANNUR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 6845 of 2010 --------------------------------------- Dated, this the 4th day of March, 2010 J U D G M E N T The petitioner is challenging Exts.P2 and P8 notices issued under Section 67 of the Kerala Value Added Tax Act 2003, whereby the petitioner has been called upon to submit necessary objections, if any and to produce the requisite evidence in respect of the circumstances stated therein. 2. Heard the learned Government Pleader as well. 3. Obviously, Exts.P2 and P8 are only notices. There is no case that the petitioner has been denied of any opportunity of hearing or that the opportunity now being extended is not effective in any manner, at all. The challenge raised in the Writ Petition is premature and as such, no interference is warranted. 4. Accordingly, the Writ Petition is dismissed; however with liberty to raise all objections in response to Ext.P2/P8 before the concerned authority who shall consider the same and pass appropriate orders thereon, in accordance with law, of course after giving an opportunity of hearing to the petitioner, as expeditiously as possible. P. R. RAMACHANDRA MENON JUDGE dnc