IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 2ND JUNE 2009 / 12TH JYAISHTA 1931 WP(C).No. 14270 of 2009(C) -------------------------- PETITIONER(S): --------------- DIVINE MEDICAL CENTRE LTD., REPRESENTED BY ITS MANAGING DIRECTOR, P.O.WADAKANCHERY, THRISSUR DISTRICT. BY ADV. MR. P.BHASKARAN RESPONDENT(S): --------------- 1. STATE OF KERALA REPRESENTED BY THE SECRETARY, FINANCE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM 3. THE COMMERCIAL TAX OFFICER, VAT CIRCLE, WADAKANCHERY, THRISSUR DISTRICT. 4. THE INTELLIGENCE OFFICER, (INVESTIGATION BRANCH), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-4. BY GOVERNMENT PLEADER MR. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 14270 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 2nd day of June, 2009 JUDGMENT The petitioner is challenging Ext.P5 summons issued by the fourth respondent, directing the petitioner to produce the original minutes containing the various proceedings, including resolution in respect of petitioner company, for finalizing the proceedings pending before the said respondent in connection with the assessment as well as penalty for the years 2005 - 2006, 2006 - 2007, 2007 - 2008 and 2008- 2009. 2. Heard the learned Government Pleader as well. 3. Ext.P5 obviously is a summons and not an order and hence the petitioner cannot be stated as aggrieved of the same, particularly since the petitioner is bound to produce all the requisite materials before the concerned authority who is discharging the statutory duty cast upon him. 4. Learned counsel for the petitioner submits that, the petitioner is ready and willing to produce all the original records before the fourth respondent in response to Ext.P5. It is also submitted that the petitioner is in dire need of the original records in connection with some other proceedings under the Indian Companies Act, 1956 and that he might be permitted to have the originals returned, after keeping the certified WP (C) No. 14270 of 2009 : 2 : extracts by the fourth respondent, upon verification with the originals. It is pointed out by the learned counsel for the petitioner that he has already filed Ext.P6 petition, seeking for the reliefs, before the fourth respondent. 5. In the above facts and circumstances, interference is declined with regard to the challenge against Ext.P5 summons. However, on production of the original records before the fourth respondent, the said respondent shall consider Ext.P6 petition for returning the originals, after verifying with the certified extracts, to the petitioner and this however, shall be done, as expeditiously as possible, at any rate, within a period of one month from the date of receipt of the original documents. Disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd