IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 27TH JULY 2011 / 5TH SRAVANA 1933 WP(C).No. 20455 of 2011(F) --------------------------------- PETITIONER(S): -------------------- A.A.SHAMEER, PROPRIETOR, M/S.PAZHASSI RAJA VENEER, ANJUKKUNNU, MANANTHAVADY, WAYANAD (DISTRICT), PIN-670 645. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): -------------------- 1. THE INTELLIGENCE OFFICER (IB), DEPARTMENT OF COMMERCIAL TAXES, WAYANAD, KALPETTA-672 121. 2. COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 033. 3. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, MANANTHAVADY, WAYANAD-670 645. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/07/2011, ALONG WITH WPC. NO.20460/2011 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 20455/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ANNUAL RETURN FOR THE YEAR 2007-2008 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. P1(a):COPY OF THE ANNUAL RETURN FOR THE YEAR 2008-2009 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. P1(b):COPY OF THE ANNUAL RETURN FOR THE YEAR 2009-2010 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. P2: COPY OF THE NOTICE NO.1B:71/2010-11 (07-09), DATED 27/01/2011 FOR THE YEAR 2007-08. P2(a):COPY OF THE NOTICE NO.IB:72/2010-11 (08-09), DATED 27/01/2011 P2(b):COPY OF THE NOTICE NO.IB:73/2010-11(09-90) DATED 27/01/2011. P3: COPY OF THE CIRCULAR NO.3/07 DATED 03/02/2007 ISSUED BY THE 2ND RESPONDENT. P3(a):COPY OF THE CIRCULAR NO.11/09 DATED 25/07/2009 ISSUED BY THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.20455 & 20460 OF 2011 ---------------------------------------------- Dated this the 27th day of July, 2011 JUDGMENT The petitioners are challenging show cause notices issued to the petitioners with a proposal to impose penalty under the Kerala Value Added Tax Act. Insofar as they are only notices, I am not inclined to entertain these writ petitions at this stage. It would be open to the petitioners to file objections to the notices and place all their contentions before the assessing officer. Without prejudice to that right, these writ petitions are dismissed. S. SIRI JAGAN, JUDGE acd