IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 24TH MARCH 2010 / 3RD CHAITHRA 1932 WP(C).No. 10016 of 2010(B) ---------------------------------------- PETITIONER(S): ---------------------- M/S. VENUS BAKERY, BELLARD ROAD, KANNUR, REP. BY ITS MANAGING PARTNER, SMT.P.K. SARASWATHY. BY ADV. MR.T.M.SREEDHARAN, SMT.C.K.SHERIN, MR.V.P.NARAYANAN. RESPONDENT(S): ------------------------- 1. THE INTELLIGENCE OFFICER (I.B.), O/O. THE INSPECTING ASSISTANT COMMISSIONER (INT), COMMERCIAL TAXES, KANNUR. 2. THE ADDITIONAL SALES TAX OFFICER-II, SALES TAX OFFICE, 1ST CIRCLE, KANNUR-670 001. 3. THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM. R1 TO R3 BY GOVERNMENT PLEADER MR.SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/03/2010, ALONG WITH WP(C) NO. 10027 OF 2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R. RAMACHANDRA MENON, J. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ W.P.(C).No.10016 & 10027 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Dated this the 24th day of March, 2010 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ J U D G M E N T The issue involved in both these cases is similar and is being dealt with together. 2. The petitioners are challenging Ext.P6 notices issued under Section 45A of the KGST Act, proposing to impose penalty. Many a ground has been raised, both factual as well as legal. Admittedly, the 1st respondent has issued Ext.P6 notices, of course, giving an opportunity of hearing to the petitioners, calling for their objections, if any, to be submitted within 7 days of the notice, so as to have the proceedings finalised in accordance with law. This being the position, it is for the petitioners to submit the statement of objection, so as to take Ext.P6 to a logical conclusion, on the basis of the merits involved. 3. In the above circumstances, absolutely no W.P.(C).No.10016 & 10027 of 2010 2 interference is called for, in these writ petitions. The petitioners are at liberty to file necessary statement of objections in response to Ext.P6; on which event, the same shall be considered and appropriate orders shall be passed in accordance with law, as expeditiously as possible. However, since the time stipulated in Ext.P6 is already over, this Court grants a further period of one month from today, to submit the necessary statement of objections in response to Ext.P6. The writ petitions are disposed of as above. P.R. RAMACHANDRA MENON JUDGE nl