IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 1ST JUNE 2010 / 11TH JYAISTHA 1932 WP(C).No. 14176 of 2010(V) -------------------------- PETITIONER(S): --------------- A.M.ABDUL HAMEED, "ARAFA MANZIL" HOUSE NO.349/X,SULTHAN BATHERY PANCHAYATH, WAYANAD. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, SULTHAN BATHERY, WAYANAD DISTRICT. 2. INTELLIGENCE OFFICER(IB)-II, DEPARTMENT OF COMMERCIAL TAXES,KOZHIKODE. 3. STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/06/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 14176 OF 2010 -------------------------------------------- Dated this the 1st day of June, 2010 JUDGMENT The petitioner is stated as aggrieved of Exts.P1 and P2 notices issued under Section 67 (1) (b) of the Kerala Value Added Tax Act; whereby 'penalty' is sought to be imposed in respect of the years 2007-08 and 2008- 09. Immediately on receipt of Exts.P1 and P2, the petitioner filed Ext.P3 statement of objections, seeking for copies of certain documents and also seeking for an opportunity to cross-examine by witnesses who are named therein. The learned counsel for the petitioner submits that despite filing Ext.P3, the 2nd respondent has not considered the same; which made the petitioner to approach this Court by filing the present Writ Petition. 3. Heard the learned Government Pleader as well. 4. Considering the particular facts and circumstances, the 2nd respondent is directed to consider Ext.P3 and to pass appropriate orders thereon, in accordance with law. The proceedings as above shall be finalized as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc