IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN TUESDAY, THE 18TH MARCH 2008 / 28TH PHALGUNA 1929 OP.No. 23194 of 2002(J) ----------------------- PETITIONER: ------------ P.K.JAYARAJAN,, PROPRIETOR, GEETHA STORES, KALPETTA, WAYANAD DISTRICT. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: ------------- 1. SALES TAX OFFICER, VYTHIRI AT KALPATTA, WAYANAD DISTRICT. 2. INTELLIGENCE OFFICER, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, KALPETTA, WAYANAD DISTRICT 3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, KERALA GOVT. SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER, SRI T.R.CHAND THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 18/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON C.M.P.NO.36694/2002 IN OP.No. 23194 of 2002 CLOSED. SD/- P.R.RAMAN, JUDGE 18/O3/2008 APPENDIX PETITIONER'S EXTS: EXT.P1 COPY OF THE SHOP INSPECTION REPORT NO.34755 ISSUED BY THE SECOND RESPONDENT. EXT.P2 COPY OF THE LETTER SUBMITTED BEFORE THE SECOND RESPONDENT. EXT.P3 COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT U/S.15A EXT.P4 COPY OF THE OBJECTION TO P3 NOTICE FILED BEFORE 2ND RESPONDENT. \\TRUE COPY// P.R.RAMAN, J. ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ O.P.No.23194 of 2002-J ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ Dated this the 18th day of March, 2008 J U D G M E N T The prayer in the original petition are two fold. One is to quash Ext.P3 notice of penalty under Section 45A of the K.G.S.T Act and the other is for return of documents seized as per Ext.P1. The second relief is granted by an interim order as early as on 10/09/2002 by which this Court directed that the documents seized as Ext.P1 are to be returned to petitioner forthwith. What remains is only consideration of Ext.P3. Ext.P3 being only a notice, there is no reason to quash the same. The petitioner could submit his reply to Ext.P3, if not already submitted, within two weeks. Proceedings will be continued in accordance with law thereafter. The original petition is closed. Sd/- P.R.RAMAN, Judge ms