IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 9TH FEBRUARY 2009 / 20TH MAGHA 1930 WP(C).No. 4009 of 2009(B) ------------------------- PETITIONER(S): --------------- M/S.ASAG PROPERTIES PVT. LTD., PLEASANT COMMERCIAL COMPLEX PERAMANAGALAM, MUNDUR, THRISSUR-680545, REP. BY ABDUL GAFOOR, MANAGING DIRECTOR. BY DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE MR.K.M.FIROZ RESPONDENT(S): --------------- INTELLIGENCE INSPECTOR, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES PANKAJ BUILDING,WEST FORT, THRISSUR. BY GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 4009 OF 2009 B -------------------------------------- Dated this the 9th February, 2009 JUDGMENT Petitioner challenges Ext.P9. Petitioner seeks a direction to return the entire Accounts and documents recovered as per Ext.P1 receipt. 2. I heard Dr. K.B. Mohammed Kutty, learned senior counsel appearing for the petitioner and also the learned Government Pleader. According to the petitioner, under Ext.P1 receipt, recoveries were made of certain documents. Petitioner is now faced with notices under Section 45A of the KGST Act and Section 67 of the Kerala Value Added Tax Act. Petitioner made a request for return of the documents. This is replied by Ext.P9, wherein it is stated that the records referred as item Nos.1, 2 and 5 cannot be returned for the time being since the proceedings against the petitioner are midway. But, considering the request, the petitioner was permitted to take down WPC.4009/09 B 2 extracts of the above records or take photo copies of the same at the petitioner's expense. The time for filing objections was extended upto 07.02.2009. It is also stated that since huge revenue is at stake, under no circumstances further adjournment will be granted in the matter. According to the learned senior counsel for the petitioner, the retention of the documents vide Ext.P9 is illegal. He would submit that it is against the line of decisions of this Court. According to him, it can be retained for a period of thirty days under the KGST Act and sixty days with the permission of the Deputy Commissioner. Under the KVAT Act, normally the documents can be kept for sixty days under Section 44 of the KVAT Act, and with the permission of the next higher authority, the documents can be retained for a period of ninety days from the date of recovery. The only exception is where the goods are needed for prosecution. He would submit that even in a case where it is needed for prosecution, such a WPC.4009/09 B 3 decision could be taken within the original period allowed and what is more, it is also to be communicated to the party within a reasonable time. Learned Government Pleader was asked to get instructions. On instructions, he submits that a decision was indeed taken within the time and according to him, in Ext.P9, it is stated that the proceedings are midway. In such circumstances, I feel that the petitioner should be permitted to take photo copies of the documents and the time for filing objections should also be extended. Accordingly, the Writ Petition is disposed of directing the respondent to return the documents as offered in Ext.P9 to the petitioner forthwith and also to permit the petitioner to take photo copies of the documents which are mentioned as item Nos. 1, 2 and 5 in Ext.P9. Petitioner is given two weeks' time after it obtains the photo copies of the documents mentioned as item Nos.1, 2 and 5, to file its objections and a decision will be taken in the matter WPC.4009/09 B 4 in accordance with law, after affording an opportunity of hearing to the petitioner. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge