Thomas Parakkada vs The Additional Sales Tax Officer- on 11 January, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

OP.No. 27443 of 2002(P)


1. THOMAS PARAKKADA,
                      ...  Petitioner

                        Vs



1. THE ADDITIONAL SALES  TAX OFFICER-1
                       ...       Respondent

2. THE STATE OF KERALA, REPRESENTED

3. M.M. SHAFFI, S/O. M.M. MOHAMMEDALI,

                For Petitioner  :SRI.V.V.ASOKAN

                For Respondent  :GOVERNMENT PLEADER

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR

 Dated :11/01/2008

 O R D E R
                  C.N. RAMACHANDRAN NAIR, J.
                  --------------------------------------------
                        O.P. NO. 27443 OF 2002
                  --------------------------------------------
                Dated this the 11th day of January, 2008

                                JUDGMENT

Heard counsel for the petitioner and Government Pleader.

petitioner’s case is that petitioner is only a practitioner cum consultant

and was not a dealer. However, the department’s case is that massive

tax is evaded by misrepresentation and manipulations by several

persons including the petitioner. In any case, since petitioner has

produced Tribunal’s orders in T.A.No. 565 of 2003 dated 21.7.2003,

this O.P. is also disposed of directing the Assessing Officer to consider

petitioner’s objections and pass fresh orders against persons involved.

Impugned orders are quashed leaving freedom to the assessing officer

to consider petitioner’s objections along with others and pass fresh

orders.

2. On going through Tribunal’s orders, I find this is a fit case for

launching criminal prosecution against those who defrauded the

revenue. Commissioner of Commercial Taxes is directed to reconsider

the matter and take appropriate action including launching of

prosecution against those involved.

(C.N. RAMACHANDRAN NAIR)
Judge
kk

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