IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 2ND APRIL 2009 / 12TH CHAITHRA 1931 WP(C).No. 10768 of 2009(M) ---------------------------------------------- PETITIONER(S): ---------------------- 1. T.T.SHIJOY, S/O.THARUKUTTY, THOLATH HOUSE, DEVI INTERNATIONAL, DOOR NO.8/213, MANNARAPARAMBU, P.O.CHALISSERY, PALAKKAD. 2. BINDHU SHIJOY, W/O.SHIJOY, THOLATH HOUSE, MANNARAPARAMBU P.O., CHALISSERY, PALAKKAD. BY ADV. SRI.M.UNNIKRISHNA MENON RESPONDENT(S): ------------------------- 1. THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, MINISTRY OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. 3. THE INTELLIGENCE OFFICER (III), COMMERCIAL TAXES, THRISSUR. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 10768 OF 2009 M -------------------------------------- Dated this the 2nd April, 2009 JUDGMENT Heard the learned counsel for the petitioners and the learned Government Pleader. Petitioners challenge Exts.P1 and P2 and seek a declaration that the Sales Tax Authorities have no power to issue an order under Section 26 of the KVAT Act without complying with the legal provisions. Exts.P1 and P2 are Notices issued under Section 67 of the KVAT Act. Learned counsel for the petitioners points out that the Officer has made up his mind and transactions beyond the purview of the Act are projected in the Notices. Learned Government Pleader submits that it is only a proposal. I feel that this is a case where the petitioners can file objections against Exts.P1 and P2. They can raise all objections before the Officer who will be duty bound to consider the same with an open mind and after affording an opportunity of hearing to the petitioners. Accordingly, the Writ WPC.10768/09 M 2 Petition is disposed of relegating the petitioners to prefer their objections to Exts.P1 and P2 before the Officer. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge