IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 11TH JANUARY 2008 / 21ST POUSHA 1929 OP.No. 27443 of 2002(P) ----------------------- PETITIONER: ------------ THOMAS PARAKKADA, SALES TAX CONSULTANT, KALADI. BY ADV. SRI.V.V.ASOKAN RESPONDENTS: ------------- 1. THE ADDITIONAL SALES TAX OFFICER-1 ANGAMALI. 2. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), B DEPARTMENT, THIRUVANANTHAPURAM. 3. M.M. SHAFFI, S/O. M.M. MOHAMMEDALI, MUNDETH HOUSE, KALADI. R1 AND R2 BY GOVERNMENT PLEADER SRI. K.P. PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 11/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP , 46943/02, 50393/02 & IA 1490/06 IN CMP 50393/02 IN OP 27443 OF 2002 DISMISSED 11.1.2008 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRE COPY OF THE NOTICE UNDER SECTION 17(3) READ WITH 19C OF THE KGST ACT ISSUED BY THE FIRST RESPONDENT DATED 17.3.1999 EXT.P2 TRUE COPY OF THE NOTICE DATED 17.3.1999 UNDER SECTION 45A READ WITH SECTION 19C OF THE KGST ACT ISSUED BY THE 1ST RESPONDENT EXT.P3 TRUE COPY OF THE REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 29.3.1999 EXT.P4 TRUE COPY OF THE REPLY FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED 3.4.1999 EXT.P5 TRUE COPY OF THE REPLY NOTICE ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 17.4.1999 EXT.P6 TRUE COPY OF THE REPLY SENT BY THE PETITIONER TO THE 1ST RESPONDENT DATED 27.4.1999 EXT.P7 TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER UNDER SECTION 19C OF THE KGST ACT DATED 12.9.2002 EXT.P8 TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER UNDER SECTION 45A OF THE KGST ACT DATED 12.9.2002 EXT.P9 TRUE COPY OF THE STATEMENT DATED 23.10.1998 EXT.P10 TRUE COPY OF THE STATEMENT DATED 23.10.1998 EXT.P11 TRUE COPY OF THE REPLY TO THE NOTICE SENT BY THE PETITIONER TO THE 1ST RESPONDENT DATED 20.9.2002 EXT.P12 TRUE COPY OF THE REPLY TO THE NOTICE SENT BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED 20.9.2002 EXT.P13 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE FIRST RESPONDENT DATED 30.9.2002 EXT.P14 TRUE COPY OF THE NOTICE UNDER SECTION 45A READ WITH SECTION 19C OF THE KGST ACT ISSUED BY THE FIRST RESPONDENT DATED 30;.9.2002 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P. NO. 27443 OF 2002 -------------------------------------------- Dated this the 11th day of January, 2008 JUDGMENT Heard counsel for the petitioner and Government Pleader. petitioner's case is that petitioner is only a practitioner cum consultant and was not a dealer. However, the department's case is that massive tax is evaded by misrepresentation and manipulations by several persons including the petitioner. In any case, since petitioner has produced Tribunal's orders in T.A.No. 565 of 2003 dated 21.7.2003, this O.P. is also disposed of directing the Assessing Officer to consider petitioner's objections and pass fresh orders against persons involved. Impugned orders are quashed leaving freedom to the assessing officer to consider petitioner's objections along with others and pass fresh orders. 2. On going through Tribunal's orders, I find this is a fit case for launching criminal prosecution against those who defrauded the revenue. Commissioner of Commercial Taxes is directed to reconsider the matter and take appropriate action including launching of prosecution against those involved. (C.N. RAMACHANDRAN NAIR) Judge kk 2