IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 21ST MAY 2008 / 31ST VAISAKHA 1930 WP(C).No. 14456 of 2008(U) -------------------------- PETITIONER: ------------------ HARISH SHARMA, BRANCH IN CHARGE, TRANSPORT CORPORATION OF INDIA LTD., 11/1231, MANNANCHIRA ROAD, PALAKKAD-678 014. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: ---------------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 2. COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR. 4. GOVERNMENT OF KERALA REPRESENTED BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 14456 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 21st day of May, 2008 JUDGMENT Petitioner challenges Ext.P6 notice and seeks a direction to the first respondent to allow the petitioner to take the materials outside the State of Kerala so as to enable to deliver the materials to the proper consignee of the same. He seeks a direction to allow him to take the materials outside the State of Kerala without insisting on the payment of the demanded amount in Ext.P6 notice. Ext.P6 is a notice issued under Section 47(2) of the Kerala Value Added Tax Act. The reasons for the issuance of the notice are as follows: “Goods under transport are Gear Box from Maharashtra to Kerala without proper documents. Hence the genuineness of transport as well as an attempt of evasion of tax is suspected. As per documents, goods transported from Pune to Pirangut- not to Kerala.” 2. I feel that a decision should be taken on the matter after the petitioner files its objection to Ext.P6 and this court need not interfere with the same under Article 226. Learned counsel for the petitioner submits that objections will be filed within one week from today. 3. Heard learned Government Pleader also. The writ petition is disposed of as follows: WPC.14456/2008. 2 If the petitioner files its objection within one week from today before the second respondent, the second respondent will look into it, consider it and take a decision thereon in accordance with law after affording an opportunity of hearing to the petitioner within a period of three weeks from the date of receipt of the objection. (K.M. JOSEPH, JUDGE) sb