High Court Kerala High Court

M/S.Theyyampattil Jewellery vs Intelligence Officer on 4 October, 2010

Kerala High Court
M/S.Theyyampattil Jewellery vs Intelligence Officer on 4 October, 2010
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WA.No. 784 of 2010()


1. M/S.THEYYAMPATTIL JEWELLERY,
                      ...  Petitioner

                        Vs



1. INTELLIGENCE OFFICER,
                       ...       Respondent

                For Petitioner  :SRI.N.MURALEEDHARAN NAIR

                For Respondent  :GOVERNMENT PLEADER

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice K.SURENDRA MOHAN

 Dated :04/10/2010

 O R D E R
                    C.N.RAMACHANDRAN NAIR &
                         K.SURENDRA MOHAN, JJ.
               ....................................................................
                         Writ Appeal No.784 of 2010
               ....................................................................
                Dated this the 4th day of October, 2010.

                                      JUDGMENT

Ramachandran Nair, J.

Appeal is filed against judgment of the learned Single Judge

relegating the appellant to statutory remedy against sales tax penalty

order. Balance issue raised in the Writ Appeal pertains to appellant’s

claim for copies of documents seized from him based on which penalty

was levied. The learned Single Judge directed the respondent to give

copies of seized purchase bills. Government Pleader handed over

photocopies of business slips, 22 in number, to counsel for the

appellant today in court, which we record in this judgment. It is for

the appellant to pursue challenge against the penalty order before

statutory authority and it will be open to the appellant to raise his

contentions based on copies of seized documents received by him. The

appellant is granted one week’s time from today to file appeal and move

for stay. No recovery steps should be taken for ten days from today

2

and thereafter recovery will be based on orders in stay petition, if

granted.

C.N.RAMACHANDRAN NAIR
Judge

K.SURENDRA MOHAN
Judge

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