IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 16TH JUNE 2008 / 26TH JYAISHTA 1930 WP(C).No. 17251 of 2008(D) -------------------------- PETITIONER: ------------ M/S.J & J TIMBERS, 23/418, MAIN ROAD, CHALAKUDY - REPRESENTED BY ITS MANAGING PARTNER SHRI.C.D.JOSEPH. BY ADV. SRI.T.M.SREEDHARAN RESPONDENTS: ------------- 1. THE INTELLIGENCE OFFICER (IB) INVESTIGATION BRANCH, DEPARTMENT OF COMMERCIAL TAXES, KOLLAM - 691 009. 2. THE ASSISTANT COMMISSIONER (ASSMT) SPECIAL CIRCLE, COMMERCIAL TAXES, THRISSUR. 3. THE COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDINGS, VIKAS BHAVAN P.O. THIRUVANANTHAPURAM - 35. 4. SALES TAX OFFICER, COMMERCIAL TAXES, MANJERI. 5. SALES TAX OFFICER, COMMERCIAL TAXES, NEYYATTINKARA. 6. SALES TAX OFFICER, COMMERCIAL TAXES, ANGAMALY. 7. SALES TAX OFFICER, COMMERCIAL TAXES, KOTHAMANGALAM. 8. SALES TAX OFFICER, COMMERCIAL TAXES, KUNDARA. 9. SALES TAX OFFICER, COMMERCIAL TAXES, PERUMBAVOOR. 10. SALES TAX OFFICER, COMMERCIAL TAXES, OTTAPPALAM. 11. SALES TAX OFFICER, COMMERCIAL TAXES, IVTH CIRCLE, THRISSUR. 12. SALES TAX OFFICER, COMMERCIAL TAXES, IRINJALAKUDA. 13. SALES TAX OFFICER, COMMERCIAL TAXES, TIRUR. 14. SALES TAX OFFICER, COMMERCIAL TAXES, IIND CIRCLE, PALAKKAD. 15. STATE OF KERALA - REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 17251 OF 2008 D ```````````````````````````````````````````````````` Dated this the 16th day of June, 2008 J U D G M E N T Petitioner seeks direction to the 1st respondent to furnish to the petitioner the assessment particulars of the 15 registered dealers as requested for in paragraph 11 of Ext.P8 representation and detailed in paragraph 20 of the writ petition and a direction to refrain from passing any final order without giving such particulars. The case of the petitioner in short is as follows. There is a proposal to impose penalty under section 45A of the KGST Act. The petitioner has been served with Exts.P1 to P4 notices in this regard. The case against the petitioner is that without actually effecting any sales, the petitioner obtained Form 18 declarations from various persons and claimed the benefit of concessional rate of tax. The persons are 15 registered dealers. According to the petitioner, Form 18 declarations are issued to these registered dealers by respondents 4 to 14. The petitioner had WPC.17251/08 : 2 : approached this Court earlier and filed WP(C) No.17761/07 which culminated in Ext.P6 judgment wherein this Court expressed the view as follows. “ I do not think the department will commit such mistakes, because every order should comply with natural justice, which obviously means that affected party should be given copies of documents relied on by the department.” 2. According to the petitioner, the petitioner has obtained and produced Form 18 declarations from the 15 registered dealers in respect of sales effected to them. He also relies on the decision reported in MRF Limited Vs. Assistant Commissioner of Sales Tax [1999 (2) KLT 605]. Again, the petitioner approached this Court with WP(C) No.37024/07 which culminated in Ext.P7 judgment wherein this Court expressed the view that the petitioner's apprehension is without basis and it is for the petitioner to file detailed reply with reference to facts and if detailed reply is filed, the officer is bound to consider the same while passing WPC.17251/08 : 3 : orders. It is also directed that there will be a direction to give adequate opportunity to the petitioner to furnish reply and evidence in support of his case. Then, the petitioner filed Ext.P8 objection. Thereafter, the petitioner submitted Ext.P9 representation seeking for certain details about the 15 registered dealers. The petitioner also referred Exts.P10 and P11 orders. Exts.P10 and P11 are orders passed against another dealer which goes to show the transaction between the petitioner and the said dealer was genuine, according to the petitioner. The petitioner also relies on Exts.P12 to P14 assessment orders. The learned Government Pleader, on instructions, points out that if any document is relied on against the petitioner, the same will be supplied to the petitioner as stated in Ext.P6. The learned counsel for the petitioner, Sri.T.M.Sreedharan, contends that the judgment is not being complied with. In the light of the stand of the learned Government Pleader, I record that all the documents which are relied on by the respondent will be given to the WPC.17251/08 : 4 : petitioner. I also make it clear that in respect of the documents in question, I leave open the right of the petitioner to approach the authority under the Right to Information Act. The writ petition is disposed of as above. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE