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Hotel Thushara International vs The Commercial Tax Officer (Wc & … on 6 January, 2009

Kerala High Court
Hotel Thushara International vs The Commercial Tax Officer (Wc & … on 6 January, 2009
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WA.No. 36 of 2009()


1. HOTEL THUSHARA INTERNATIONAL,
                      ...  Petitioner

                        Vs



1. THE COMMERCIAL TAX OFFICER (WC & CT),
                       ...       Respondent

2. THE INTELLIGENCE OFFICER (IB) - 1,

                For Petitioner  :SRI.R.RAMADAS

                For Respondent  : No Appearance

The Hon'ble the Acting Chief Justice MR.J.B.KOSHY
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON

 Dated :06/01/2009

 O R D E R
              J.B. KOSHY, Ag. CHIEF JUSTICE &
                 P.R. RAMACHANDRA MENON, J.
              ........................................................................
                       W.A. Nos. 36, 38 & 39 OF 2009
              .........................................................................
                      Dated this the 6th January, 2009


                                 J U D G M E N T

Koshy, Ag. CJ.

These appeals are filed against the common judgment

passed by the learned single Judge. Certain records were seized

from the petitioner’s establishment. After perusing them,

notices were issued proposing levy of penalty. The said notices

were dated 05.11.2008. The penalty orders were dated

29.11.2008.

2. It is contended that on the request of the petitioner for

furnishing of copies of documents seized from their

establishment, they were given only copies which were not

legible. For filing objections to Ext.P1 notice, the petitioner

submitted Ext. P2 representation for return of original

documents since the photo copies given to the petitioner were

not legible. The matter was adjourned to 29.11.2008. The

W.A. Nos. 36, 38 & 39 OF 2009

2

petitioner submitted Ext.P4 representation dated 26.11.2008 for

further time as the original documents were returned only on

24.11.2008. According to the petitioner, though he was

informed that he will be intimated the next date of hearing, no

opportunity was granted to him. Instead, he was issued with

demand notices for a sum of Rs. 27 lakhs in all, it is contended.

3. According to the Government/Revenue, after verifying

the documents seized, photo copies of the same were given to

the petitioner. According to the learned Government Pleader, no

assurance was given that the date of hearing will be intimated to

the petitioner after adjourning the matter on the request of the

petitioner. These are the questions of dispute. Whether photo

copies handed over to the petitioner were legible or not is a

matter to be ascertained by the authorities concerned. The

learned single judge rejected the Writ Petition on the ground that

that the petitioner is available with alternate and efficacious

remedy of filing statutory appeal. It was also observed that

violation of natural justice can also be pleaded before the

appellate authority. In view of the fact that the petitioner is

W.A. Nos. 36, 38 & 39 OF 2009

3

available with an efficacious and alternate remedy, this court is

not expected to entertain this appeal. However, on the facts of

the case, the petitioner is allowed to file the statutory appeal

within two weeks from today. If the appeal is filed within two

weeks from today, the appeal shall be disposed of by the

appellate authority within one month from thereafter. Till then,

the demand notices shall be kept in abeyance.

The Writ Appeals are disposed of as above.

J.B. KOSHY,
ACTING CHIEF JUSTICE.

P.R. RAMACHANDRA MENON,
JUDGE.

lk

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