IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN FRIDAY, THE 21ST NOVEMBER 2008 / 30TH KARTHIKA 1930 WP(C).No. 34323 of 2008(J) ------------------------------------- PETITIONER(S): ---------------------- M/S.J&J TIMBERS, 23/418,MAIN ROAD, CHALAKUDY REPRESENTED BY ITS MANAGING PARTER, SHRI.C.D.JOSEPH BY ADV. SRI.T.M.SREEDHARAN SRI.K.I.MAYANKUTTY MATHER SRI.V.P.NARAYANAN RESPONDENT(S): ------------------------ 1. THE INTELLIGENCE OFFICER(IB) INVESTIGATION BRANCH, DEPARTMENT OF COMMERCIAL TAXES, KOLLAM-691 009 2. THE ASSISTANT COMMISSIONER(ASSESSMENT) SPECIAL CIRCLE, COMMERCIAL TAXES, THRISSUR. 3. THE COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDINGS, VIKAS BHAVAN P.O. THIRUVANANTHAPURAM-35. 4. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT,THIRUVANANTHAPURAM. R1 TO R4 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/11/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Rs/ THOTTATHIL B. RADHAKRISHNAN, J. = = = = = = = = = = = = = = = = = = = = = = = = W.P.(C).No.34323 of 2008-J = = = = = = = = = = = = = = = = = = = = = = = = Dated this the 21st day of November, 2008. JUDGMENT Heard the learned counsel for the petitioner and the learned Government Pleader. In view of Ext.P6 judgment and in view of the settled position of law, the proceedings cannot be concluded without acting on the request of the assessee petitioner to summon the five dealers enumerated in the second page of Ext.P8 and to compel their appearance for cross-examination. This is the modality in which the assessee will have the opportunity to discharge his burden of proof in the proceedings. This writ petition is, therefore, ordered directing that the first respondent shall not conclude the proceedings in WP(C)34323/08 -: 2 :- relation to which Ext.P7 has been issued without carrying out what has been stated above. All other issues are left open. THOTTATHIL B. RADHAKRISHNAN, JUDGE. Sha/211108