IN THE HIGH COURT OF KERALA AT ERNAKULAM
WA No. 1410 of 2007()
1. S.SANTHARAM SHENOY
... Petitioner
Vs
1. ASSESSING OFFICER,SPL,CIR,KANNUR
... Respondent
For Petitioner :SRI.DALE P.KURIEN
For Respondent : No Appearance
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice K.T.SANKARAN
Dated :18/06/2007
O R D E R
H.L.Dattu,C.J. & K.T.Sankaran,J.
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W.A.No.1410 of 2007
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Dated, this the 18th day of June, 2007
JUDGMENT
H.L.Dattu,C.J.
Questioning the correctness or otherwise of the notice issued by
the Commercial Tax Inspector, Commercial Tax Check Post, New Mahe dated
28.05.2007, the petitioner was before this Court. The reliefs sought for in the
writ petition were to quash Exhibit P5, i.e., a notice issued by the respondent
authority under Section 47(2) of the Kerala Value Added Tax Act and,
secondly, a direction to the 2nd respondent not to proceed further pursuant to
the notice issued by him. By way of an interim relief, the petitioner had sought
for a direction to the 2nd respondent to release the goods belonging to the
petitioner which is detained at New Mahe Commercial Tax Check Post.
2. The learned Single Judge has disposed of the writ petition
itself by directing the petitioner to offer Bank Guarantee for release of the
goods detained by the second respondent. It is the correctness or otherwise of
the order passed by the learned Single Judge is the subject matter of this Writ
Appeal.
3. The learned counsel appearing for the appellant, at the time
of hearing of the Writ Appeal for admission, would submit that the appellant
may be permitted to file his objections to the notice issued by the 2nd
respondent dated 28.05.2007 in a week’s time and further a direction may be
issued to the 2nd respondent to consider and pass appropriate orders within a
time frame.
W.A.No.1410 of 2007 – 2 –
4. In view of the statement made by the learned counsel for the
appellant, we need not have gone into the merits or demerits of the Writ
Appeal. Accordingly, the following:
Order
(i) The Writ Appeal is disposed of.
(ii) The appellant/petitioner is permitted to file his objections, if any,
to the notice issued by the 2nd respondent dated 28.05.2007 before the
competent officer in a week’s time from today.
(iii) If such objections are filed within the time granted by this Court,
the competent officer is directed to consider and pass appropriate orders
within three weeks thereafter.
(iv) If, for any reason, the appellant is aggrieved by the order that
may be passed by the competent officer, he is at liberty to challenge the same
before the appropriate forum in appropriate proceedings.
Ordered accordingly.
H.L.Dattu
Chief Justice
K.T.Sankaran
Judge
vku/-