IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 18TH JANUARY 2008 / 28TH POUSHA 1929 WP(C).No. 34334 of 2007(K) -------------------------- PETITIONER: -------------- M.M.MUHAMMED KUNJU, PROPRIETOR, M/S.M.M.SAW MILLS AND INDUSTRIES, ADOOPARAMBA, MUVATTUPUZHA, ERNAKULAM DISTRICT. BY ADV. SRI.BOBBY JOHN SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT: ---------------- THE INTELLIGENCE OFFICER (IB) COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/01/2008, ALONG WITH WPC NO. 34387 OF 2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NOs. 34334 & 34387 OF 2007 ========================= Dated this the 18th day of January, 2008 J U D G M E N T The challenge in these writ petitions are against Exts. P3, P5 and P6 orders passed by the 1st respondent levying penalty on the respective petitioners exercising powers under Section 45(A) of the KGST Act. The limited ground on which these orders are challenged is one of violation of principles of natural justice. 2. In WP(C) No.34334/07, Ext.P1 is the notice that has been issued. Similar notice has been issued to the petitioner in WP(C) No.34387/07 also. In the notices itself it is shown that reliance is placed on reports received from the Sales Tax Authorities of State of Tamilnadu and it is on that basis that C forms furnished by the petitioners have been described to be bogus. According to the petitioners, the purchasing dealer who issued the declarations had registration atleast at the point of WPC 34334 & 34387/07 :2 : time when these were issued. In view of this, petitioners made requests in their reply for disclosure of the reports that are relied on against them. However, without furnishing those reports, penalty has been levied by the impugned orders. The request of the petitioners for disclosure of the reports relied on against them has been turned down on the basis that the 1st respondent did not think it necessary to concede to the request made. It is in this background on the limited ground that Exts. P3, P5 and P6 in these cases are vitiated for non disclosure of the materials that are relied on, writ petitions have been filed. 3. Learned Government Pleader defends the impugned order contending that to the extent that it was necessary and relied on against them, contents of the reports have been disclosed to the petitioners. On this basis, learned Government pleader submits that there has not been any violation of the principles of natural justice. 4. What is disclosed to the petitioners in these cases is shown in Ext.P1 notices issued to them. These notices only contain certain reference numbers of the reports that are relied WPC 34334 & 34387/07 :3 : on and contents of the reports are not disclosed. Therefore, it is evident that in this case, penalty has been imposed on the petitioners relying on certain materials which were not disclosed to them despite requests that have been made by them. This is in clear violation of the principles of natural justice. 5. For that reason, Ext.P3 in WP(C) No.34334/07 and Exts.P5 and P6 in WP(C) No.34387/07 deserves to be quashed and I do so. The 1st respondent is directed to disclose the reports that are relied on against the petitioners, or atleast its contents mentioned in Ext.P1 notices in these cases and after affording the petitioners an opportunity of hearing, re-consider the matter and pass fresh orders. This the 1st respondent shall do, as expeditiously as possible. Writ petitions are disposed of as above. ANTONY DOMINIC, JUDGE. Rp