IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 13TH OCTOBER 2009 / 21ST ASWINA 1931 WA.No. 1247 of 2007() --------------------- AGAINST THE JUDGEMENT IN OP.8442/1998 Dated 26/02/2007 .................... APPELLANT(S): RESPONDENTS ------------------------ 1. THE ADDITIONAL SALES TAX OFFICER-II, TALIPARAMBA. 2. INTELLIGENCE OFFICER (INVESTIGATION BRANCH), OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE) A.I.T. & ST, KANNUR. 3. THE DEPUTY COMMISSIONER, A.I.T. & S.T., KANNUR. 4. BOARD OF REVENUE (TAXES), THIRUVANANTHAPURAM, REPRESENTED BY IT'S SECRETARY. 5. SPECIAL DEPUTY THASILDAR (REVENUE RECOVERY), TALIPARAMBA- 670141. BY GOVERNMENT PLEADER SRI MOHAMED RAFFIQ RESPONDENT(S): PETITIONER ------------------------- JOSEPH KALAPPURACKAL, PROPRIETOR, PARAVOOR SAW MILLS, PAYYAVOOR P.O., TALIPARAMBA TALUK, KANNUR DISTRICT. ADV. SRI.T.KARUNAKARAN NAMBIAR THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. --------------------------------------------- W.A.No. 1247 of 2007 - E --------------------------------------------- Dated this the 13th day of October, 2009 J U D G M E N T Ramachandran Nair,J: Even though the Government Pleader submits that the respondent is dead and therefore, the matter could be proceeded with only after impleading the legal heirs, we have gone through the judgment and found that there is no merit in the writ appeal because the port records relied on for levying penalty on the respondent do not contain the dates or names and address of the consignee to whom deceased respondent has allegedly consigned timber. Further, the transaction took place in 1991 and all port records during that period got burnt in a fire in 1994. Therefore, we do not find any ground to interfere with the finding of the learned single Judge that penalty orders assessed cannot be sustained as there is no material to conclude W.A. NO. 1247 of 2007 :-2-: that the alleged transport of goods was by the respondent. Since the respondent is no more, an enquiry in this regard will be all the more difficult even if we remand the matter. In the circumstances, we dismiss the writ appeal. sd/- C.N.Ramachandran Nair, Judge. sd/- V.K.Mohanan, Judge. MBS/ W.A. NO. 1247 of 2007 :-3-: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. --------------------------------------------------- I.T.A.NO. OF 200 -------------------------------------------- J U D G M E N T W.A. NO. 1247 of 2007 :-4-: DATED: -9-2009 W.A. NO. 1247 of 2007 :-5-: