IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 23RD MAY 2008 / 2ND JYAISHTA 1930 WP(C).No. 5840 of 2004(T) ------------------------- PETITIONER: ------------ C.P.IBRAHIM, S/O.KUNJU MOHAMMED, AGED 35 YEARS, CHERIAVALAPPU HOUSE, P.O.ANJARAKANDY. BY ADV. SRI.T.M.SREEDHARAN SRI.DEEPAK JOY.K. RESPONDENTS: ------------- 1. THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, KANNUR. 2. THE TAHSILDAR (RR), THALASSERY. 3. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE NOTICE NO. ENQ.4/02-03 DATED 14.3.2003 ISSUED BY THE FIRST RESPONDENT. EXT.P2 TRUE COPY OF THE REPLY DATED 5.12.2002 SUBMITTED BY THE PETITIONER. EXT.P3 TRUE COPY OF THE REPLY DATED 31.3.2003 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT. EXT.P4 TRUE COPY OF THE ORDER NO. IS(C) ENQ.4/02-03/OR ENQ.4/02-03 DATED 31.7.2003 ISSUED BY THE FIRST RESPONDENT. EXT.P5 TRUE COPY OF RR NOTICE NO. RRC 18/03-04 DATED 31.1.2004 PASSED BY THE 2ND RESPONDENT IN FORM NO.1. EXT.P6 TRUE COPY OF DO.DO IN FORM NO.10 RESPONDENTS' EXHIBITS:NIL.\ TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 5840 OF 2008 -------------------------------------------- Dated this the 23rd day of May, 2008 JUDGMENT Petitioner is challenging recovery proceedings for recovery of penalty levied under Section 30B(4) of the KGST Act vide Ext.P4 order. Petitioner is entitled to file revision against impugned order. It is not known whether revision is filed against the impugned order. In any case since W.P. was pending, petitioner is granted three weeks' time to file revision if not already filed. If revision is filed as stated above, then the revisional authority will dispose of the same within three months from the date of filing of the revision. W.P. is disposed of as above. (C.N. RAMACHANDRAN NAIR) Judge kk 2