IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 4TH APRIL 2007 / 14TH CHAITHRA 1929 WP(C).No. 11851 of 2007(J) -------------------------- PETITIONER: ------------ M/S.GODREJ & BOYCE MFG. CO.LTD., EDACHIRA, KAKKANAD, NEAR INFO PARK, KOCHI-30, ERNAKULAM DIST., REP. BY ITS BRANCH COMMERCIAL MANAGER & AUTHORISED SIGNATORY MR.P.RAGHAVAN. BY ADV. SRI.BOBBY JOHN SRI.TOMSON T.EMMANUEL RESPONDENTS: ------------- 1. THE ASST.COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE-1, ERNAKULAM. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, COCHIN-30. BY G.P. SHRI.I.V.PRAMOD. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/04/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.SIRI JAGAN, J. ================================= W.P.(C).No.11851 of 2007 ================================== Dated this the 4th day of April, 2007 J U D G M E N T In this writ petition the petitioner is challenging Ext.P14 show cause notice issued under Section 45A of the Kerala General Sales Tax Act, 1963. In so far as it is only a show cause notice and the petitioner can raise all his contentions in his reply to the show cause notice, which I am sure, the Assistant Commissioner, Sales Tax Office, Special circle-I, Ernakulam, would consider in accordance with law, I do not think that I would be justified in interfering with the same in exercise of my discretionary jurisdiction under Art.226 of the Constitution of India. Accordingly, the writ petition is dismissed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge. 2