IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 30332 of 2007(J)
1. JK LPS DISPENSING STATION,
... Petitioner
Vs
1. SALES TAX OFFICER(R),
... Respondent
2. DEPUTY COMMISSIONER(APPEALS),
3. SALES TAX OFFICER(RECOVERY),
For Petitioner :SRI.P.RAGHUNATH
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :15/11/2007
O R D E R
ANTONY DOMINIC, J.
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W.P.(C) No. 30332 OF 2007 J
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Dated this the 15th November, 2007
J U D G M E N T
On the basis of penalty that was imposed on the
petitioner Ext. P1 notice was issued. Aggrieved by
this, a revision was filed before the Commissioner for
Commercial Taxes, who disposed of the matter by Ext. P7
order. By this order the Commissioner held that the
matter needs re-examination. Accordingly, the case is
remitted back to the 1st respondent for de novo disposal
within 3 months. It was made clear in the said order
that in case the petitioner fails to produce the books
of account and connected evidence for 2003-04 before
the 1st respondent within 15 days of receipt of that
order, the order of penalty will stand revived.
2. It is submitted that Ext. P7 order was received
by the petitioner on 4-6-2007 and immediately
thereafter by Ext. P8 the petitioner sought an
WPC No. 30332/07 -2-
appointment with the 1st respondent for producing the
books of accounts as ordered in Ext. P7. According to
the 1st respondent, the request was made beyond the time
specified in Ext. P7 and on that basis the records were
not accepted. It is also submitted that in the
meanwhile by Ext. P4 assessment was completed based on
the penalty order against which appeal and stay
petition were also filed before the 2nd respondent and
they were also pending. Despite the pendency of the
appeal, when revenue recovery steps were initiated by
Ext. P9 this writ petition is filed.
3. Now that by Ext. P7 the matter was remanded to
the 1st respondent, petitioner requested by Ext. P8 for
an opportunity and that is within the time specified in
Ext. P7. Although this is disputed by the learned
Govt. Pleader, there is no material to discredit Ext.
P8. Hence, I feel interest of justice requires that
the petitioner should be given an opportunity to
produce the books of account as was permitted by the
Commissioner of Commercial Taxes in Ext. P7 order.
Accordingly, I dispose of this writ petition with the
following directions:
WPC No. 30332/07 -3-
That the petitioner shall appear before the 1st
respondent on 30-11-2007 with all documents which he
intends to produce and the 1st respondent shall complete
the enquiry as ordered in Ext. P7. Since the order to
be passed will have a bearing on Ext. P5 appeal against
Ext. P4, until orders are passed as above, all further
proceedings pursuant to Ext. P9 will stand stayed.
Final orders shall be passed by the 1st respondent as
expeditiously as possible, at any rate within six weeks
of receipt of a copy of this judgment.
Petitioner to produce copy of this judgment before
the 1st respondent for compliance.
ANTONY DOMINIC
JUDGE
jan/-