IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 27TH NOVEMBER 2008 / 6TH AGRAHAYANA 1930 WP(C).No. 33496 of 2008(K) ----------------------------------------------- PETITIONER(S): ---------------------- SHAJUDEEN.E.A, REHMATH MANZIL, KANJIRAPPALLY, KOTTAYAM DISTRICT. BY ADV. SRI.BOBBY JOHN SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX OFFICER, ADALAT TEAM, COMMERCIAL TAX OFFICE, PONKUNNAM. 2. THE INSPECTING ASSISTANT COMMISSIONERT, COMMERCIAL TAXES, PALA. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 33496 OF 2008 K -------------------------------------- Dated this the 27th November, 2008 JUDGMENT The Writ Petition is filed seeking the following reliefs: “(i) Issue a writ in the nature of certiorari or any other appropriate writ or order quashing Ext.P3 notice issued by the 1st respondent. (ii) Issue a writ in the nature of mandamus or any other appropriate writ or order directing the 1st respondent to issue a copy of the verification report of the Intelligence Officer (IB), Kottayam which is referred in Ext.P1 order. (iii) Issue a writ in the nature of mandamus or any other appropriate writ or order directing the respondents not to proceed with Ext.P3 notice till a copy of the verification report of the Intelligence Officer (IB), Kottayam which is referred in Ext.P1 order is furnished to the petitioner.” 2. Briefly put, the case of the petitioner is as follows: Petitioner was a registered dealer. He was served with notice under Section 45A of the KGST Act on the ground that WPC.33496/08 K 2 he had effected unaccounted sales to a third party. According to him, an order was passed without giving an opportunity of hearing. He carried the matter in the first Revision which set aside the order. But again, penalty was imposed. Petitioner filed Writ Appeal No.2321/07 and this Court granted an unconditional stay. The first respondent issued pre-assessment notice for the year 2003 - 2004 to which the petitioner filed reply and he sought copy of the verification report. Petitioner challenged the assessment order which came to be passed and this Court by Ext.P2 Judgment, taking note of violation of the principles of natural justice, set aside the order. Thereafter, Ext.P3 notice under Section 17(3) was issued. Therein, details of the alleged sales in favour of Shri N.J. Thomas & Co. made by the petitioner are mentioned. Petitioner, thereupon, filed Ext.P4. 3. I heard the learned counsel for the petitioner and the learned Government Pleader. Shri Bobby John, learned counsel for petitioner would contend that the petitioner must be given WPC.33496/08 K 3 copy of the verification report of the Intelligence Officer which refers to any alleged sales made by the petitioner. I directed the learned Government Pleader to make available the files. The files were produced. Counsel for petitioner also had occasion to peruse the files. He points out that there is no verification report as such and actually it is a communication of the Intelligence Officer, Kottayam wherein, he has given the details which are mentioned in Ext.P3. In essence, there is no verification report as such. So, there is no need or question of directing furnishing of any alleged verification report by the Intelligence Officer. Of course, counsel for petitioner points out that the files would indicate that the Intelligence Officer, Kottayam wrote to the Commercial Tax Officer, Ponkunnam who issued Ext.P3 on the basis of the communication from the Rubber Board. Learned Government Pleader would submit that the Intelligence Officer, Kottayam had also verified the records of the Rubber Board. Counsel for petitioner submits that the petitioner should be permitted to cross-examine the third party, WPC.33496/08 K 4 the alleged purchaser. These are all matters which are for the petitioner to raise before the Commercial Tax Officer, Ponkunnam and the Writ Petition is dismissed without prejudice to the right of the petitioner to raise all his contentions. I make it clear that it will be open to the petitioner to seek copy of the proceedings of the Rubber Board and it is for the Commercial Tax Officer to take appropriate decision in accordance with law in the said regard. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge