IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 14TH JULY 2011 / 23RD ASHADHA 1933 WP(C).No. 15362 of 2011(U) ----------------------------------------- PETITIONER(S): -------------------------- M/S.CHIRAKEKKARAN GLASS HOUSE (P) LTD., DOOR NO.13/555, SAWMILL ROAD, KOORKENCHERY THRISSUR 680 007, REPRESENTED BY ITS MANAGING DIRECTOR, SUNNY ANTO.C. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): ------------------------------ THE INTELLIGENCE OFFICER, SQUAD NO.II, DEPARTMENT OF COMMECIAL TAXES, WEST FORT, THRISSUR - 680 001. BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.15362/2011 U APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE SIR NO.CTK 182193 DTD. 23/03/2010 ISSUED BY THE INTELLIGENCE OFFICER, SQUAD NO.1, ERNAKULAM. P1(A): COPY OF THE SIR NO.CTK 182194 DTD. 20/03/2010 ISSUED BY THE INTELLIGENCE OFFICER, SQUAD NO.IV, THRISSUR. P1(B): COPY OF THE SIR NO.CTK 182195 DTD. 20/03/2010 ISSUED BY THE INTELLIGENCE OFFICER, SQUAD NO.1, THRISSUR. P1(C): COPY OF THE SIR NO.CTK 182196 DTD. 20/03/2010 ISSUED BY THE INTELLIGENCE OFFICER, SQUAD NO.II, THRISSUR. P1(D): COPY OF THE SIR NO.CTK 182198 DTD. 20/03/2010 ISSUED BY THE INTELLIGENCE OFFICER, SQUAD NO.II, THRISSUR. P2: COPY OF RECEIPT ISSUED BY THE INTELLIGENCE OFFICER, SQUAD NO.1, ERNAKULAM DTD. 20/03/2010. P2(A): COPY OF THE RECEIPT ISSUED BY THE INTELLIGENCE OFFICER, SQUAD NO.IV, THRISSUR DTD. 20/03/2010. P2(B): COPY OF THE RECEIPT ISSUED BY THE INTELLIGENCE OFFICER, SQUAD NO.II, THRISSUR DTD. 20/03/2010. P3: COPY OF THE NOTICE U/S. 63 NO.ITC/41/09-10 DTD. 18/03/2011 ISSUED BY THE RESPONDENT. P4: COPY OF THE REQUEST LETTER DGD. 26/03/2011 TO THE RESPONDENT. P5: COPY OF THE LETTER DTD. 02/04/2011 ISSUED TO THE RESPONDENT. P6: COPY OF THE PROCEEDINGS NO.ITC/41/09-10 DTD. 27/05/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S.SIRI JAGAN, J. ================== W.P.(C).No. 15362 of 2011 ================== Dated this the 14th day of July, 2011 J U D G M E N T The petitioner is a registered dealer under the Kerala Value Added Tax and the Central Sales Tax Act. The business premises of the petitioner was searched by an intelligence team of the Taxes Department as per a warrant issued by the Commissioner of Commercial Taxes, on 20.3.2010. Certain documents were recovered. Pursuant to the seizure, Ext.P3 notice under Section 67(3) of the Kerala Value Added Tax Act was issued proposing to impose a penalty on the petitioner. The petitioner filed an application for release of the seized documents to enable the petitioner to file objections to Ext.P3 notice. According to the petitioner, the same was rejected by the assessing authority by Ext.P6. The petitioner contends that in view of sub section (6) of Section 44 of the KVAT Act, the respondent has no authority to detain the seized recodes beyond a period of one year from the date of seizure. The petitioner, therefore, seeks the following reliefs; “i. call for the records leading up to Exhibit P6 and quash the Exhibit P6 extend to which directs the petitioner to appear for personal hearing on 15.06.2011 without providing the seized records and to object the penalty proposal by the issuance of a writ of certiorari and on other appropriate writ, direction or order; ii. to issue a writ of mandamus or other appropriate writ, direction or order to the respondent to release the seized records w.p.c.15362/11 2 detained at the time of shop inspection on 20.03.2010; iii. to stay all further proceedings pursuant to Exhibit P3 pending disposal of the writ petition. 2. The learned Government Pleader submits that the mandate of Section 44(6) of the Act for return of seized records is applicable only in cases where the respondent does not intend to initiate prosecution proceedings on the basis of those documents. In this case, the respondent intends to initiate prosecution proceedings, is the contention raised. It is further pointed out that in Ext.P6 itself it is clearly stated that as requested, the petitioner was afforded an opportunity to obtain copies of the documents referred to in the penalty notice or any other relevant documents or to take extracts from the relevant documents, which facility the petitioner has not availed of. 3. The learned counsel for the petitioner now submits that the petitioner now would be satisfied if photocopies of the documents are furnished to the petitioner as promised in Ext.P6. Accordingly, this writ petition is disposed of with the following directions: If the petitioner makes a request for photocopies of the documents, the same shall be issued to the petitioner on the petitioner remitting the required charges. The petitioner shall make a request w.p.c.15362/11 3 within one week and photocopies shall be issued within another one week. The petitioner shall file his objections to Ext.P3 notice within one week therefrom. The respondent shall finalise proceedings pursuant to Ext.P6 notice expeditiously, after affording an opportunity of being heard to the petitioner. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge