IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN TUESDAY, THE 20TH APRIL 2010 / 30TH CHAITHRA 1932 WP(C).No. 13327 of 2010(M) ------------------------------------------ PETITIONER(S): ------------------------- M/S.VENUS BAKERY,BELLAR ROAD,KANNUR, REP; BY ITS MANAGING PARTNER,SMT.P.K.SARASWATHY. BY ADVS. SRI.T.M.SREEDHARAN, SRI.V.P.NARAYANAN. RESPONDENT(S): ---------------------------- 1. THE INTELLIGENCE OFFICER(I.B.), O/O.THE INSPECTING ASSISTANT COMMISSIONER(INT.) COMMERCIAL TAXES,KANNUR. 2. THE ADDITIONAL SALES TAX OFFICER-II, IST CIRCLE,KANNUR-670 001. 3. THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY TO GOVERNMENT,SECRETARIAT, THIRUVANANTHAPURAM. R1 TO R3 BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.N.RAVINDRAN, J. -------------------------------- W.P.(C) No. 13327 of 2010 -------------------------------- Dated this the 20th day of April, 2010. J U D G M E N T The petitioner is an assessee under the Kerala General Sales Tax Act ,1963. In this writ petition, the petitioner challenges Exts.P2 P3 notices issued by the first respondent proposing to levy penalty under Section 45A of the Kerala General Sales Tax Act ,1963. 2. The petitioner had earlier challenged the very same notices by filing W.P.(C) No.10016 of 2010. The said writ petition was disposed of on 24.3.2010 granting the petitioner one month's time to file objections, if any, to the show cause notices. This Court also directed that the first respondent shall thereafter pass expeditious orders in the matter after affording the petitioner an opportunity of being heard in person. In my opinion, this writ petition filed seeking the very same relief is not maintainable. The learned counsel appearing for the petitioner however submitted that as the time fixed by this Court in Ext.P4 judgment has already expired, the petitioner may be granted two weeks further time from today to file their objections to the impugned show cause notices. Sri. V.K.Shamsudeen, the learned Government Pleader appearing for the respondents did not seriously oppose the said request. W.P.(C).No.13327/2010 2 In such circumstances, I dispose of this writ petition with a direction that in the event of the petitioner filing objections to Exts.P2 and P3 notices issued by the first respondent within two weeks from today, the said officer shall consider the same and pass orders as directed by this Court in Ext.P4 judgment after affording the petitioner a reasonable opportunity of being heard. P.N.RAVINDRAN (Judge) vps W.P.(C).No.13327/2010 3 W.P.(C).No.13327/2010 4 W.P.(C).No.13327/2010 5