IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 29TH SEPTEMBER 2011 / 7TH ASWINA 1933 WP(C).No. 25964 of 2011(U) -------------------------- PETITIONER ---------- T.M.FIROZE,PROPRIETOR, M/S T.M.POULTRY FARM,SEETHAMGOLI,KASARAGOD AND SALES DEPOT AT NESMITH COMPLEX,MARKET ROAD, KASARAGOD. BY ADV. SRI.T.M.SREEDHARAN, SENIOR ADVOCATE SMT.C.K.SHERIN SMT.NISHA JOHN SRI.V.P.NARAYANAN SMT.VANDANA MENON RESPONDENTS ----------- 1. THE INTELLIGENCE OFFICER(IB) OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE),COMMERCIAL TAXES,KASARAGOD.671121 2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES,KASARAGOD.671121. 3. THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE),COMMERCIAL TAXES,NEAR CLOCK TOWER, KASARAGOD - 671121. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JJJ WP(C).No. 25964 of 2011(U) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE ANNUAL RETURNS FOR THE YEAR 2009-2010 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P1(A) TRUE COPY OF THE ANNUAL RETURNS FOR THE YEAR 2010-2011 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P2 TRUE COPY OF THE NOTICE DATED 26-07-2011 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEARS 2011-12. EXT.P3 TRUE COPY OF THE NOTICE DATED 26-07-2011 RELATING TO THE ASSESSMENT YEARS 2009-10 AND 2010-11 ISSUED BY THE 1ST RESPONDENT. EXT.P4 TRUE COPY OF THE REPLY DATED 16-08-2011 TO THE NOTICE RELATING TO THE YEAR 2011-12 GIVEN BY THE PETITIONER TO THE 1ST RESPONDENT. EXT.P5 TRUE COPY OF THE REPLY DATED 15-08-2011 TO THE NOTICE RELATING TO THE YEAR 2009-10 AND 2010-11 GIVEN BY THE PETITIONER TO THE 1ST REPONDENT. EXT.P6 TRUE COPY OF THE NOTICE DATED 26-08-2011 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXT.P7 TRUE COPY OF THE LETTER DATED 27-09-2011 GIVEN BY THE PETITIONER TO THE 1ST RESPONDENT. EXT.P8 TRUE COPY OF THE ORDER DATED 8-7-2011 UNDER SECTION 25(1) OF THE KVAT ACT FOR 2010-11 ISSUED BY THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE JJJ S.SIRI JAGAN, J. ================== W.P.(C).No. 25964 of 2011 ================== Dated this the 29th day of September, 2011 J U D G M E N T The petitioner is challenging Exts.P2 and P3 notices issued by the 1st respondent directing the petitioner show cause why penalty as proposed in the said notices should not be imposed on the petitioner for the violations specified in the notices. The petitioner's contention is that the petitioner has already filed replies to the show cause notices seeking copies of documents and opportunity to cross-examine, which have not yet been considered. The petitioner seeks the following reliefs; “(i) To issue a Writ of Certiorari or any other appropriate Writ, Order or direction, to call for the records leading to the issue of Exts.P2 & P3 notices and quash the same; (ii) To issue a Writ of Mandamus or any other appropriate Writ, order or direction directing the 1st respondent to forebear from passing any order pursuant to Exts.P2 & P3 notices without furnishing to the petitioner the information as regards the source from which the materials referred to in Exts.P2 & P3 notices were obtained and without affording an opportunity for cross examination as prayed for in Ext.P7. (iii) To stay all further proceedings pursuant to Exts.P2 & P3 pending disposal of W.P.(C).” I am of opinion that this writ petition is premature. The opportunity prayed for and the documents sought for have not yet been denied to the petitioner. In fact, if it is so denied by the 1st respondent without appropriate reasons, certainly, the petitioner will have a cause of action to challenge the orders pursuant to Exts.P2 and w.p.c.25964/11 2 P3. I have no reason at this stage to assume that the 1st respondent would complete proceedings against law. In the above circumstances, I am not inclined to entertain this writ petition. Accordingly, this writ petition is dismissed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge