IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 12TH MARCH 2008 / 22ND PHALGUNA 1929 WP(C).No. 8419 of 2008(B) ------------------------- PETITIONER: --------------- R.SUBHAG SUNDAR, S/O K.N. RAGHAVA KURUP, M/S.AKSHAYA GRANITE INDUSTRIES, MUKKUZHI, MALAYALAPPUZHA, PATHANAMTHITTA. BY ADV. SRI.S.SUBHASH CHAND RESPONDENTS: ------------------ 1. STATE OF KERALA REPRESENTED BY THE SECRETARY OF GOVERNMENT, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. COMMERCIAL TAX OFFICER-II, OFFICE OF THE COMMERCIAL TAX OFFICER-II, PATHANAMTHITTA. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 8419 OF 2008 B ==================== Dated this the 12th day of March, 2008 J U D G M E N T Petitioner has been issued Ext.P4 show cause notice proposing to levy penalty under Section 45 of the KGST Act. It is contended that on receipt thereof, seeking time for filing his objections, petitioner submitted Ext.P5 to the 2nd respondent. According to the learned counsel for the petitioner, the request was necessitated as the proceeding pertains to 2001-02 and the relevant records are to be traced out. Petitioner complains that despite the attempt made to serve Ext.P5 request on the 2nd respondent, 2nd respondent declined to accept the same and is proposing to finalise the penalty. 2. Having regard to the above, I dispose of this writ petition directing that if the 2nd respondent has not finalised the proceedings pursuant to Ext.P4 till date, the time for filing objections to Ext.P4 will stand enlarged by 30 days from today. WPC 8419/08 :2 : It is directed that if within the time as aforesaid, the petitioner files his objections to Ext.P4, the 2nd respondent shall take into account the objections so filed and adverting to the contentions so raised, orders thereon shall be passed with opportunity to the petitioner. Petitioner shall produce a copy of this judgment before the 2nd respondent for compliance. ANTONY DOMINIC,JUDGE. Rp