IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN MONDAY, THE 1ST SEPTEMBER 2008 / 10TH BHADRA 1930 WP(C).No. 30458 of 2004(A) -------------------------- PETITIONER: ----------------- V.D. BABY, GIGY BOOK INDUSTRIES GURUVAYUR ROAD, KUNNAMKULAM. BY ADV. SRI.KMV.PANDALAI RESPONDENTS: --------------------- 1. THE INSPECTING ASSISTANT COMMISSIONER (IB), COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, TRICHUR. BY GOVT.PLEADER SRI MATHEW VADAKKEL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.30-458/2004 APPENDIX PETITIONER'S EXTS: EXT.P1 TRUE COPY OF THE PENALTY ORDER PASSED BY THE IST RESPONDENT FOR THE YEAR 1993-94. EXT.P1(A) TRUE COPY OF THE PENALTY ORDER PASSED BY THE IST RESPONDENT FOR THE YEAR 1994-95. EXT.P2 TRUE COPY OF THE APPLICATION FOR 1993-94 DTD. 3/8/99. EXT.P2A TRUE COPY OF THE APPLICATION FOR 94-95 DTD. 3/8/99. EXT.P3 TRUE COPY OF THE COMMON ORDER PASSED BY THE 2ND RESPONDENT DTD. 6/1/2003. EXT.P4 TRUE COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P5 TRUE COPY OF THE PETITION DTD. 28/2/2003. EXT.P6 TRUE COPY OF THE LETTER DTD. 10/3/2003 ISSUED BY THE 2ND RESPONDENT. EXT.P7 TRUE COPY OF THE LETTER DTD. 2/4/2003 SUBMITTED BEFORE 2ND RESPONDENT. EXT.P8 TRUE COPY OF THE LETTER DTD.M25/4/2003 ISSUED BY THE 2ND RESPONDENT. TRUE COPY P.S. TO JUDGE P.R. RAMAN & = = = = = = = = = = W.P.(C) NO. 30458 OF 2004 = = = = = = = = = = = = = = = = DATED THIS, THE 1ST DAY OF SEPTEMBER, 2008. J U D G M E N T Raman, J. Exts. P1, P1(a) and P3 are under challenge in this writ petition. The only contention raised in this writ petition is want of notice for appearance on the final day fixed for hearing in a penalty matter. Admittedly, petitioner had been served with notice on 31.8.1999 posting the revision filed by him on 9.9.1999; but on that day he sought adjournment of the case . Then the case was posted on 17.1.2000 with notice to the petitioner, on which day also he sought adjournment on the ground that his auditor is not keeping well. Again on 17.11.2001 notice was issued to the petitioner posting the case to 28.11.2001. Though this notice was served on the petitioner on 21.11.2001, he did not respond. One more notice was issued on 13.11.2002 posting the case to 27.11.2002 to which also petitioner did not respond and hence an order was passed on that day to which he could not have any reason for complaints. But for reasons not known the case was adjourned and posted to 27.11.2002 and notice was WP(C) 30458/2004 :2: issued by ordinary post. According to the petitioner, he did not receive the last of such notice posting the case to 27.11.2002 and obviously, there is nothing to show that he has received notice. On the other hand, the instruction given to the Government Pleader states that notice by ordinary post was issued. 2. This Court, while admitting the case granted an interim stay of further proceedings pursuant to Ext.P3 on condition that petitioner shall pay an amount of Rs. 6,000/- within two weeks from that day. 3. In the circumstances, the proper course open to this court is to direct the petitioner to appear before the authority who passed the impugned order so that there will not be any further adjournment in this case and there may not be any complaint that he has not received any notice. Accordingly, I direct that the petitioner shall appear before the Deputy Commissioner, Commercial Taxes at Thrissur on 13th October, 2008 at 11 A.M. In case the petitioner fails to appear on the aforesaid day, it is open to the authority to pass an order without further notice to the petitioner. The writ petition is disposed of as above. P.R. RAMAN, (JUDGE) knc/-