IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 18TH FEBRUARY 2009 / 29TH MAGHA 1930 WP(C).No. 5094 of 2009(F) ------------------------- PETITIONER: --------------- M/S.KAIL LTD.(FORMERLY KNOWN AS KITCHEN APPLIANCES INDIA LTD.) BUILDING NO.28/922E, SANTHI EMARALD, 3RD FLOOR, CHERUPARAMBATH ROAD, KADAVANTHARA, COCHIN-682020, A PUBLIC LIMITED COMPANY REPRESENTED BY SRI.KOSHY GEORGE, BRANCH COMMERCIAL CONTROLLER. BY ADV. MR.E.P.GOVINDAN RESPONDENTS: --------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, AMARAVILA, TRIVANDRUM DISTRICT. 2. STATE OF KERALA REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 5094 OF 2009 F ```````````````````````````````````````````````````` Dated this the 18th day of February, 2009 J U D G M E N T Petitioner challenges Ext.P1. Ext.P1 is a notice issued under section 47(2) of the KVAT Act in which it is stated as follows. “ The goods under transport from Raipur, Uttarakhand to Calicut. The ' TIN' noted is 32070365524 i.e., is related to Ernakulam District. On verification of the Dealer Query available in computer network, it is seen that no matching dealers found.” 2. Petitioner is a public limited company. They are registered dealers under the KVAT Act, it is stated, paying tax regularly. They have filed objections as Ext.P2. Petitioner has also produced the registration certificate as Ext.P3. Reliance is placed on paragraph 4 of Ext.P4 Circular and according to them, no offence has been committed. It is also stated that they are prepared to pay advance tax under the second proviso to section 47(2) of the Act. WPC.5094/09 : 2 : 3. I heard learned Government Pleader also. Writ petition is disposed of directing the 1st respondent to consider and take a decision on Ext.P2 in accordance with law within 24 hours of receipt of a copy of this judgment. (K.M.JOSEPH, JUDGE) aks