THE HIGH IN COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 7TH JANUARY 2008 / 17TH POUSHA 1929 WA.No. 32 of 2008 -------------------------------- APPELLANT/PETITIONER: ------------------------------------- M/S.ROYAL MOTORS, MANIPUZHA, NATTAKAM PO KOTTAYAM, REPRESENTED BY ITS DEPUTY GENERAL MANAGER, SATHYAPRASAD. BY ADV. SRI.PHILIP T.VARGHESE RESPONDENT/RESPONDENT: ------------------------------------------ THE INTELLIGENCE INSPECTOR, INTELLIGENCE SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. BY SR. GOVERNMENT PLEADER SHRI MUHAMMED RAFIQ. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 07/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L. DATTU, CJ. & K. M. JOSEPH, J. -------------------------------------------------- W. A. NO. 32 OF 2008 --------------------------------------------------- Dated this the 7th January, 2008 JUDGMENT H. L. DATTU, C.J: Shri Muhammed Rafiq, learned Senior Government Pleader is directed to take notice for the respondent. 2. What is questioned by the petitioner in the Writ Petition is a pure and simple shaw cause notice issued by the respondent Authority in exercise of his powers under Section 47(2) of the Kerala Value Added Tax Act, 2003. 3. In our opinion, the Writ Petition filed is premature. If for any reason, the petitioner is aggrieved by the aforesaid Notice, it ought to have filed appropriate objection before the very same authority who had issued the said Notice. 4. We are informed by the learned counsel for the appellant that the appellant has filed objection dated 15.10.2007 before the respondent Authority. If that is so, the only direction that can be issued by us is to direct the respondent authority to pass appropriate orders on the objection in accordance with law, if not already passed. 5. Accordingly, the Writ Appeal is disposed of with a direction to the respondent Authority to consider the objection dated 15.10.2007 and pass appropriate orders thereon in accordance with law within two weeks from today, if not already passed. All the contentions of the appellant are left open. H.L. DATTU, CHIEF JUSTICE K.M. JOSEPH, JUDGE kbk/DK. WPC 2