{"id":128058,"date":"2007-03-23T00:00:00","date_gmt":"2007-03-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-yogesh-trading-co-vs-intelligence-officer-ib-on-23-march-2007"},"modified":"2016-11-29T04:18:35","modified_gmt":"2016-11-28T22:48:35","slug":"ms-yogesh-trading-co-vs-intelligence-officer-ib-on-23-march-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-yogesh-trading-co-vs-intelligence-officer-ib-on-23-march-2007","title":{"rendered":"M\/S.Yogesh Trading Co vs Intelligence Officer (Ib) on 23 March, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M\/S.Yogesh Trading Co vs Intelligence Officer (Ib) on 23 March, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWA No. 2220 of 2006(B)\n\n\n1. M\/S.YOGESH TRADING CO.,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. INTELLIGENCE OFFICER (IB),\n                       ...       Respondent\n\n2. DEPUTY COMMISSIONER OF COMMERCIAL\n\n3. COMMISSIONER OF COMMERCIAL TAXES,\n\n4. ASST. COMMISSIONER (ASSESSMENT),\n\n5. ASST. COMMISSIONER OF COMMERCIAL TAXES,\n\n6. TAHSILDAR, TALUK OFFICE,\n\n                For Petitioner  :SRI.ARIKKAT VIJAYAN MENON\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble the Acting Chief Justice MR.K.S.RADHAKRISHNAN\nThe Hon'ble MR. Justice M.N.KRISHNAN\n\n Dated :23\/03\/2007\n\n O R D E R\n                 K.S.RADHAKRISHNAN, Ag.C.J.   &amp;\n\n                          M.N.KRISHNAN, J.\n\n                     -------------------------------\n\n                            W.A.No.2220 of 2006\n\n                      -------------------------------\n\n              Dated, this the   23rd day of March,  2007\n\n\n                               JUDGMENT\n<\/pre>\n<p>Radhakrishnan, Ag.C.J.\n<\/p>\n<\/p>\n<p>      Writ petition was preferred by the appellant seeking a writ<\/p>\n<p>of certiorari to quash Exts.P17 to P21 orders passed by the first<\/p>\n<p>respondent, Ext.P24 order passed by the second respondent and<\/p>\n<p>Ext.P25   order   passed   by   the   third   respondent   and   also   for<\/p>\n<p>consequential reliefs.\n<\/p>\n<\/p>\n<p>      2.  We heard learned Senior counsel  Sri.Aryama Sundaram<\/p>\n<p>for   the   appellant   and   also   Sri.V.V.Asokan,   learned   Special<\/p>\n<p>Government Pleader (Taxes),  at some length.<\/p>\n<p>      3.   Learned counsel for the appellant submitted that all the<\/p>\n<p>authorities have not properly examined the scope of Section 45A<\/p>\n<p>of the Kerala General Sales Tax Act in imposing penalty.  Counsel<\/p>\n<p>further referred to various decisions of this Court in support of his<\/p>\n<p>contention   and   submitted   that   the   initial   burden   is   on   the<\/p>\n<p>department   to   discharge.     Counsel   also   submitted   that   the<\/p>\n<p>Intelligence   Officer   has   passed   Exts.P17   to   P21   on   mere<\/p>\n<p><span class=\"hidden_text\">W.A.No.2220\/2006                        2<\/span><\/p>\n<p>conjunctures   and   surmises   on   irrelevant   materials.           Counsel<\/p>\n<p>further submitted that there is nothing to show that the assessee<\/p>\n<p>had   transported   rubber   from   Kerala   to   Karike   in   the   State   of<\/p>\n<p>Karnataka.     In the absence of any material,   counsel submitted<\/p>\n<p>that   there   is   no  justification   in  proceeding   against   the  assessee<\/p>\n<p>and   imposing   penalty   under   Section   45A   of   the   KGST   Act.<\/p>\n<p>Counsel   further   submitted   that   the   second   respondent   first<\/p>\n<p>revisional authority has committed an error in placing reliance on<\/p>\n<p>various   materials   which   do   not   find   a   place   in   the   show   cause<\/p>\n<p>notice.\n<\/p>\n<\/p>\n<p>      4.        Learned   Special   Government   Pleader   (Taxes)<\/p>\n<p>Mr.V.V.Asokan   submitted   that   the   department   has   already<\/p>\n<p>examined the matter and found on materials that the rubber was<\/p>\n<p>transported  by  the   assessee  to   Karnataka   and  sold  those   items<\/p>\n<p>from   the   branch   office   at   Karike.       The     learned   Special<\/p>\n<p>Government   Pleader   also   submitted   though   in   Ext.P11   letter<\/p>\n<p>dated   28th  July,   2004     the   assessee   has   stated   that   it   has<\/p>\n<p>purchased   rubber   from   various   dealers   from   Karnataka,     the<\/p>\n<p>same were not disclosed, though the petitioner has expressed its<\/p>\n<p>willingness   to   furnish   those   details.     As   the   assessee   has<\/p>\n<p><span class=\"hidden_text\">W.A.No.2220\/2006                         3<\/span><\/p>\n<p>volunteered to furnish the names of persons\/dealers from whom<\/p>\n<p>they had purchased rubber at Karike it is the duty of the assessee<\/p>\n<p>to   convince   the   Intelligence   Officer   that   the     rubber   sold   from<\/p>\n<p>Karike   were   purchased   from   registered   dealers.         Unless   and<\/p>\n<p>until   the   Intelligence   Officer   has   sufficient   materials,   no<\/p>\n<p>proceedings   could   be   initiated   against   the   assessee.       We   are<\/p>\n<p>also unhappy in the manner in which the second respondent first<\/p>\n<p>revisional   authority   has   passed   his   orders.     The   revisional<\/p>\n<p>authority  is not expected to   place reliance on    materials which<\/p>\n<p>were never put to the assessee.        Considering the entire facts<\/p>\n<p>and circumstances of the case,  we feel it will be appropriate that<\/p>\n<p>the matter be considered by the Intelligence Officer afresh after<\/p>\n<p>affording an opportunity of hearing to the assessee and also    to<\/p>\n<p>produce   all   relevant   materials   before   the   Intelligence   Officer.<\/p>\n<p>The materials on which the assessing authority proposes to rely<\/p>\n<p>on   may   also   be   made   available   to   the   assessee.       In   order   to<\/p>\n<p>enable the Intelligence Officer to pass fresh orders we set aside<\/p>\n<p>Exts.P17   to   P21   as   well   as   the   revisional   orders   Exts.P24   and<\/p>\n<p>P25.     We   make   it   clear   that   we   have   not   expressed   any   final<\/p>\n<p>opinion   on   the   merits   of   the   case   either   way.     Since   we   are<\/p>\n<p><span class=\"hidden_text\">W.A.No.2220\/2006                       4<\/span><\/p>\n<p>remitting   the   matter   back   to   the   Intelligence   Officer,   we   leave<\/p>\n<p>open the various contentions raised by counsel on either side in<\/p>\n<p>respect of their respective cases.\n<\/p>\n<\/p>\n<p>       Writ appeal is disposed of setting aside the judgment of the<\/p>\n<p>learned Single Judge as well as the orders impugned.<\/p>\n<p>                                               K.S.RADHAKRISHNAN,<\/p>\n<p>                                                 Ag.CHIEF JUSTICE.\n<\/p>\n<p>                                                     M.N.KRISHNAN,<\/p>\n<p>                                                          JUDGE.\n<\/p>\n<p>vns<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M\/S.Yogesh Trading Co vs Intelligence Officer (Ib) on 23 March, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM WA No. 2220 of 2006(B) 1. M\/S.YOGESH TRADING CO., &#8230; Petitioner Vs 1. INTELLIGENCE OFFICER (IB), &#8230; Respondent 2. DEPUTY COMMISSIONER OF COMMERCIAL 3. COMMISSIONER OF COMMERCIAL TAXES, 4. ASST. COMMISSIONER (ASSESSMENT), 5. [&hellip;]<\/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-128058","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S.Yogesh Trading Co vs Intelligence Officer (Ib) on 23 March, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-yogesh-trading-co-vs-intelligence-officer-ib-on-23-march-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Yogesh Trading Co vs Intelligence Officer (Ib) on 23 March, 2007 - Free Judgements of Supreme Court &amp; 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