IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 11TH MARCH 2010 / 20TH PHALGUNA 1931 WP(C).No. 37529 of 2009(I) -------------------------- PETITIONER: --------------- M/S.KEMLOGIC LABCARE (P) LIMITED, KALABHAVAN ROAD, NEAR TOWN HALL, KOCHI-18, REPRESENTED BY ITS DIRECTOR, BOBAN M.JOSEPH, AGED 44 YEARS, S/O.M.U.JOSEPH. BY ADV. SRI.C.A.CHACKO SMT.C.M.CHARISMA SRI.N.A.SHAFEEK SRI.M.S.UNNIKRISHNAN (OASIS) RESPONDENTS: --------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE INTELLIGENCE OFFICER (IB), OFFICE OF THE DEPUTY COMMISSIONER (INT), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, KOCHI-24. 3. THE ASSISTANT COMMISSIONER(ASSESSMENT) SPECIAL CIRCLE-I, ERNAKULAM. BY GOVT. PLEDER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.37529 of 2009-I ---------------------------- Dated this the 11th day of March, 2010. J U D G M E N T The petitioner is challenging Ext.P5 notice, issued under Section 67(1) of the KVAT Act, proposing to impose penalty, asking the petitioner to furnish his statement of objections, if any and to substantiate his case. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, this Court does not find any reason to interfere with the proceedings at this stage. Absolutely no right, much less any constitutional right, has been caused to be violated at the hands of the respondents. In the said circumstances, interference is declined and the Writ Petition is dismissed, without prejudice to the rights and liberties of the petitioner to pursue further steps in response to Ext.P5 notice. P.R.RAMACHANDRA MENON JUDGE ab