IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 27TH MARCH 2009 / 6TH CHAITHRA 1931 WP(C).No. 400 of 2009(V) ----------------------------------- PETITIONER(S): ----------------------- M/S.THEYYAMPATTIL JEWELLERY, G.B.ROAD, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, SRI.SHERAFUDHEEN. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT(S): ------------------------- INTELLIGENCE OFFICER, INTELLEGENCE SQUAD NO.1, COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No. 400 of 2009-V ---------------------------------------------- Dated, this the 27th day of March, 2009 J U D G M E N T Petitioner challenges Ext.P5 order. Ext.P5 order is an order imposing penalty on the petitioner preceded by Ext.P3 notice. Learned counsel for the petitioner points out that a perusal of the order would show that, as per the notice, the petitioner was directed to file objections to the notice and to appear for a personal hearing on 25.11.2008. Petitioner filed Ext.P4 petition seeking 40 days time for filing objection. That request was rejected by Ext.P5 order dated 22.11.2008. Of course, the petitioner has no case that he was present on 25.11.2008 before the officer. Learned counsel for the petitioner also submitted that documents were seized and it is without giving opportunity penalty is imposed. Learned Government Pleader points out that in Ext.P4 itself the petitioner stated that the representative who had produced the accounts had offered several explanations at the time of check of accounts. 2. I feel that the petitioner should be relegated to prefer appeal. In order to facilitate the same, it is ordered WPC No. 400/2009 -2- that Ext.P5 will not be implemented for a period of two months from today. If the petitioner files appeal, in view of the pendency of the writ petition, within 15 days from today, it will be dealt with on merits. Of course, I am not expressing any view regarding grant of stay beyond two months. It is open to the petitioner to move appellate authority in this regard. All the contentions of the petitioner are left open. (K.M.JOSEPH) JUDGE. MS