{"id":111637,"date":"2007-03-08T00:00:00","date_gmt":"2007-03-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-hill-wood-traders-vs-the-intelligence-officer-ib-on-8-march-2007"},"modified":"2017-11-07T19:14:40","modified_gmt":"2017-11-07T13:44:40","slug":"ms-hill-wood-traders-vs-the-intelligence-officer-ib-on-8-march-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-hill-wood-traders-vs-the-intelligence-officer-ib-on-8-march-2007","title":{"rendered":"M\/S. Hill Wood Traders vs The Intelligence Officer (Ib) on 8 March, 2007"},"content":{"rendered":"
Kerala High Court<\/div>\n
M\/S. Hill Wood Traders vs The Intelligence Officer (Ib) on 8 March, 2007<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWA No. 277 of 2007()\n\n\n1. M\/S. HILL WOOD TRADERS,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE INTELLIGENCE OFFICER (IB),\n                       ...       Respondent\n\n2. THE COMMISSIONER OF COMMERCIAL TAXES,\n\n                For Petitioner  :SRI.M.K.DAMODARAN (SR.)\n\n                For Respondent  : No Appearance\n\nThe Hon'ble the Acting Chief Justice MR.K.S.RADHAKRISHNAN\nThe Hon'ble MR. Justice M.N.KRISHNAN\n\n Dated :08\/03\/2007\n\n O R D E R\nWA 277\/07 Etc.                                 1\n\n\n\n\n\n               K.S. RADHAKRISHNAN, Ag. C.J. & M.N. KRISHNAN, J.\n\n       ------------------------------------------------------------------------------------\n\n                       Writ Appeal  Nos. 277, 288, 293 and 303 of 2007 &\n\n                               W.P.C. Nos  5911, 5912 and 5916 of 2007\n\n       ------------------------------------------------------------------------------------\n\n                               Dated :  8tth   March, 2007\n\n\n                                       JUDGMENT\n<\/pre>\n
Radhakrishnan, Ag.C.J.\n<\/p>\n<\/p>\n
       Facts of these cases have been  elaborately dealt with by the learned<\/p>\n
single  judge  while  disposing  of   the  writ  petitions.       We  therefore    find   it<\/p>\n
unnecessary to reiterate all those facts for disposal of these cases.<\/p>\n
       2.   The   main   contention   urged   by   the   Senior   Counsel   Sri   M.K.<\/p>\n
Damodaran   is   that   no   effective   opportunity   was   given   to   the   appellants<\/p>\n
before   initiating   proceedings   under   section   45   A   of   the   Kerala   General<\/p>\n
Sales Tax Act, 1963.   Referring  to  sub-section (2) of Section  45-A of the<\/p>\n
Act, counsel submitted that no order under sub-section (1) shall be passed<\/p>\n
unless the person on whom the penalty is proposed to be imposed is  given<\/p>\n
an   opportunity   of   being   heard   in   the   matter.         Contention   raised   by   the<\/p>\n
counsel  has to  be examined in the light of the facts of the cases.<\/p>\n
       3. We may therefore  briefly refer  to the  facts  for the  disposal  of all<\/p>\n
these   appeals.     Writ   petitioner   in   W.P.C.   No   33646   of   2005   is   filed   by<\/p>\n
WA 277\/07 Etc.                                  2<\/span><\/p>\n
Moideen,   Proprietor,   Al-Ameen   Wood   Industries,   Kanhangad   raising   the<\/p>\n
allegation   that   all   the   purchases   were   effected   by   the   parties   in   the<\/p>\n
proceedings using his name which resulted in this court ordering a vigilance<\/p>\n
enquiry.       Vigilance   enquiry   was   accordingly   conducted   and   report   was<\/p>\n
placed   before   this   court.       This   court   after   perusing   the   report   passed   an<\/p>\n
order   directing   the  Commissioner   to   take   appropriate   action   against   those<\/p>\n
who have made bogus sales and accounted the same at concessional rates in<\/p>\n
the   name   of   Moideen,   proprietor   of   Al-Ameen   Wood     Industries,.<\/p>\n
Kanhangad.       Commissioner issued notice to all the parties.   Parties were<\/p>\n
represented by advocates and various documents were produced. Witnesses<\/p>\n
were   cross-examined   and   ultimately   it   was   revealed   that   the   bogus   sales<\/p>\n
were effected in  the name of Moideen  which resulted in imposing penalty<\/p>\n
under section 45-A  on the appellants herein.\n<\/p>\n<\/p>\n
        4. Section 45A notices were issued to all the parties.  Date of hearing<\/p>\n
was fixed specifically stating that the objection should be filed within seven<\/p>\n
days.   Section  45-A notice  was  issued  to  Hill  Wood  Imports  and   Exports<\/p>\n
Private   Limited   on   26.9.2006   fixing   the   date   of   hearing   in   respect   of   the<\/p>\n
assessment   year   2001-2002   as   28.10.2006.     Same   was   the   date   fixed   for<\/p>\n
hearing   for   the   assessment   year   2002-2003   as   well;   so   also   for   the   year<\/p>\n
2003-2004.    It was specifically stated in the notices that objection, if any,<\/p>\n
WA 277\/07 Etc.                                  3<\/span><\/p>\n
should   be   filed   within   seven   days   and   date   of   hearing   was   notified   as<\/p>\n
28.10.2006.     Section 45-A notice was also issued to Hillwood Traders on<\/p>\n
29.09.2006   fixing   the   date   of   hearing   as   28.10.2006   relating   to   the<\/p>\n
assessment   years   2001-2002,   2002-2003   and   2003-2004.       Section   45A<\/p>\n
notice  dated  25.09.2006  was  also  issued  to Hillwood  Industries  fixing  the<\/p>\n
date   of   hearing   as   28.10.2006   which   relate   to   the   assessment   year   2001-<\/p>\n
2002.       Notices   dated   26.9.2006   were   also   issued   to   Hillwood   Industries<\/p>\n
fixing the date of hearing as 28.10.2006 in respect of the assessment years<\/p>\n
2002-2003 and 2003-2004.     Notices dated 27.09.2006 were also issued to<\/p>\n
Mangali   Timbers   fixing   the   date   of   hearing   as   28.10.2006.       Above<\/p>\n
mentioned  facts would clearly indicate that   at least one month’s time was<\/p>\n
granted to  the parties  to file their  objection  and  date of hearing was fixed<\/p>\n
after one month from the date of notice.   That would be sufficient for the<\/p>\n
purpose of   filing objection and to get ready for the hearing.   Nobody was<\/p>\n
prepared to appear on the dates notified.   Later, on 27.10.2006 yet another<\/p>\n
notice was issued to the parties stating that no adjournment would be given<\/p>\n
and   the   date   of   hearing   was   fixed   as   8.11.2006.       Nobody   got   ready   for<\/p>\n
hearing on the said date.  Again parties were seeking time. Considering the<\/p>\n
facts   and   circumstances   of   the   case,   we   are   not   prepared   to   say   that   the<\/p>\n
Department  had  not   given  any effective  opportunity to   the   parties.    When<\/p>\n
WA 277\/07 Etc.                                  4<\/span><\/p>\n
date   of   hearing   was   fixed   and   notice   was   sent   to   that   effect,   it   is   the<\/p>\n
responsibility of the parties to get ready for hearing on the date notified.<\/p>\n
        5.   We are also not prepared to say that there is any violation of the<\/p>\n
principles   of   natural   justice       taking   note   of   the   entire   facts   and<\/p>\n
circumstances of these cases.   Decisions cited by the appellants would not<\/p>\n
apply to the facts of this case.  In any view of the matter,   appellants have<\/p>\n
got   alternate   remedy   of   appeal   before   the   appellate   authority.     Therefore<\/p>\n
appellate authority would examine the contentions raised by the  appellants<\/p>\n
herein while disposing  of the appeals.   We make it clear, if the appellants<\/p>\n
have not filed appeals so far, they are given two weeks’ time to file appeals<\/p>\n
in the event of which appellate authority would take note of the contentions<\/p>\n
raised by the appellants and pass appropriate orders in accordance with law.<\/p>\n
We further  make it clear we are not expressing any opinion on the merits of<\/p>\n
the   case   since   appellants   have   to   avail   of   the   alternate   remedy   of   appeal.<\/p>\n
The appeals and the writ petitions  are disposed of as above.<\/p>\n
                                                                 SD\/-\n<\/p>\n
                                                        K.S. RADHAKRISHNAN<\/p>\n
                                                        Ag. Chief Justice<\/p>\n
                                                                 SD\/-<\/p>\n
\n\n                                                        M.N. KRISHNAN\n\n08\/03\/2007                                              Judge\n\nen\/                     [TRUE COPY]\n\n\nWA 277\/07 Etc.    5\n\n\n\n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court M\/S. Hill Wood Traders vs The Intelligence Officer (Ib) on 8 March, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM WA No. 277 of 2007() 1. M\/S. HILL WOOD TRADERS, … Petitioner Vs 1. THE INTELLIGENCE OFFICER (IB), … Respondent 2. THE COMMISSIONER OF COMMERCIAL TAXES, For Petitioner :SRI.M.K.DAMODARAN (SR.) For […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-111637","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nM\/S. 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