IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 25652 of 2007(D)
1. K.C.MANOJKUMAR,
... Petitioner
Vs
1. STATE OF KERALA,
... Respondent
2. THE INSPECTING ASSISTANT COMMISSIONER,
3. THE DEPUTY SUPERINTENDENT OF POLICE,
4. THE CHECK POST OFFICER,
For Petitioner :SRI.R.SANTHOSH BABU
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :/ /
O R D E R
ANTONY DOMINIC, J.
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W.P.(C) NO. 25652 OF 2007 D
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Dated this the 7th day of December, 2007
J U D G M E N T
Petitioner claims to be an authorised agent of various
assessees acting on the strength of Ext. P1. It is stated that he
is not permitted to act as the authorised agent of his principals
and therefore this writ petition has been filed for direction to the
respondents to permit the petitioner to work as the authorised
representative of the concerns whom he represents at the
Walayar Check Post. The petitioner relies on Section 47(2) and
47(9), which recognises the right of an assessee to be
represented by an authorised representative.
2. On the other hand, the learned Government pleader
on instructions submits that it is only in terms of Section 86 of
the KVAT Act that an authorised representative can be permitted
for the purpose of the said Act. Section 86 provides that any
person who is entitled or required to appear before any authority
other than the High Court in connection with any proceedings
under this Act may be represented before such authority by the
WPC 25652/07
: 2 :
persons enumerated therein including a person duly authorized
by him in writing in that behalf. The explanation provides that
authorisation referred to in Sub Section (1) shall be in such form
accompanied by such fee as may be prescribed. Form 27 is the
relevant form prescribed under the Rules in this behalf.
3. A combined reading of Section 86 and the contents of
form 27 leads me to think that the authorisation contemplated in
Section 86 is the authority conferred on a person to appear in a
proceedings under the Act which means the proceedings involving
determination of rights of the parties to a dispute as
contemplated in the Act. This does not take in the case of an
agent or a representative who is appearing before the
Commercial Tax Officer available in a checkpost. Therefore, I am
not prepared to accept the contention of the learned Government
Pleader that those who come within the ambit of Section 86 and
that too having authorisation in form 27 alone can be allowed to
be an authorised representative for all purposes. The stand taken
by the respondents in this behalf has to be held illegal.
WPC 25652/07
: 3 :
4. Accordingly, I dispose of this writ petition directing
that the petitioner will be permitted to represent the concerns
mentioned in Ext.P1 at the Walayar Check Post.
Writ petition is disposed of.
ANTONY DOMINIC, JUDGE.
Rp