IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 22ND JUNE 2009 / 1ST ASHADHA 1931 WP(C).No. 14768 of 2009(M) -------------------------- PETITIONER: --------------- M/S CLASSIC SPICES (P) LTD., E.P.M. INDUSTRIAL & AGRICULTURAL ESTATE, POST BOX NO. 36, OTTAPPALAM, PALAKKAD DIST, REP. BY E.P. RAJKUMAR, MANAGING DIRECTOR. BY ADV. MR. ARIKKAT VIJAYAN MENON RESPONDENTS: --------------- 1. INTELLIGENCE OFFICER, SUQD NO. II, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD, 2. INTELLIGENCE OFFICER, SQUAD NO. VIII, DEPT. OF COMMERCIAL TAXES, PALAKKAD. 3. STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT TAXES DEPT. GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/06/2009, ALONG WITH WPC NO. 14829 OF 2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) Nos. 14768 of 2009 and 14829 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 22nd day of June, 2009 JUDGMENT The common question involved is, whether the period of limitation of one year from the 'date of detection of the offence' for imposing the penalty under Section 67(1), as prescribed in the 'proviso', is to be reckoned from the date of production of the books of accounts or from the date of inspection of the business place. 2. The learned counsel for the petitioners submits that, the case projected in the above Writ Petitions stands answered against the petitioners, by virtue of the decision rendered by this Court in Writ Appeal No. 385 of 2009. However, the learned counsel for the petitioners submits that, because of the pendency of the Writ Petitions, the petitioners could not avail the statutory remedy by way of appeal. In the said circumstances, the petitioners are directed to file the appeal before the statutory authority, if aggrieved in any manner, within a period 2 weeks; on which event, the same shall be treated as filed within time. Interference is declined in the present Writ Petitions and they are dismissed accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd