IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER WEDNESDAY, THE 3RD SEPTEMBER 2008 / 12TH BHADRA 1930 WA.No. 1829 of 2008 ----------------------------------- AGAINST THE JUDGEMENT IN WPC.25237/2008 DATED 27-8-2008 .................... APPELLANT/PETITIONER: ------------------------------------ M/S.PIONEER TRADERS, (PROPRIETARY CONCERN), 39/1489-5 RAJA TOWER, KALYANI HOSPITAL ROAD, CHALAI, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGER MR.D.SUNIL KUMAR. BY ADV. SMT.K.LATHA RESPONDENTS/RESPONDENTS: ---------------------------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO THE GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. 2. THE INTELLIGENCE INSPECTOR, SQUAD NO.IV, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ----------------------------------------------------- W.A.No.1829 of 2008 ---------------------------------------------- Dated, this the 3rd day of September, 2008 JUDGMENT H.L.Dattu, C.J. This appeal is directed against the orders passed by the learned Single Judge in W.P.(C) No.25237 of 2008 dated 27th August, 2008. 2. What was questioned by the petitioner before the learned Single Judge was just a show cause notice issued by an authority under the provisions of the Kerala Value Added Tax Act, 2003. It was not the case of the petitioner before the learned Single Judge that the show cause notice has been issued by a person who is not competent to issue such a notice or the notice is issued contrary to the statutory provisions. 3. Keeping this aspect of the matter in view, the learned Single Judge in our view has rightly rejected the writ petition, since the notice is only for the purpose of making an enquiry as contemplated under the Act. 4. In that view of the matter, we do not find any good reason to interfere with the orders passed by the learned Single Judge. W.A.No.1829/2008 -2- Accordingly, the writ appeal requires to be rejected and it is rejected. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE MS/dk