IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 9TH NOVEMBER 2009 / 18TH KARTHIKA 1931 WP(C).No. 31799 of 2009(T) -------------------------- PETITIONER(S): --------------- RAFEENA KABEER, FINA INTERNATIONAL, WADAKKAMCHERY ROAD, KUNNAMKULAM. BY ADV. SRI.BOBBY JOHN RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, KUNNAMKULAM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.31799 OF 2009 ------------------------------ Dated this the 9th day of November, 2009 J U D G M E N T ---------------------- 1. Proceedings under Section 67 of the Kerala Value Added Tax Act, 2003 (KVAT Act) has been initiated against the petitioner proposing imposition of penalty based on the allegation that a cheque issued by the petitioner for an amount of Rs.1,03,253/- towards payment of tax was dishonoured. According to the petitioner he has submitted Ext.P2 application before the assessing authority seeking installment facility for payment of the amounts covered under the dishonoured cheque. Against the proposal for imposition of penalty, the petitioner had submitted Ext.P3 objections. Limited prayer is only for a direction to consider Ext.P2 by the assessing authority before finalisation of the penalty proceedings. 2. Heard counsel for the petitioner and the Government Pleader for respondents. Having considered facts and circumstances of the case I am of the opinion that this writ petition can be disposed of on issuing necessary direction to the assessing authority. 3. Accordingly the 1st respondent is directed to consider W.P.(C).31799/09-T 2 Ext.P2 application and to pass orders thereon after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of two weeks from the date of receipt of a copy of this judgment. It is further directed that finalisation of the penalty proposed through Ext.P1 notice shall be kept in abeyance till orders are issued on Ext.P2. Needless to observe that outcome of the decision on Ext.P2 shall be taken note of while finalising the penalty proceedings. C.K.ABDUL REHIM, JUDGE. okb