P.T.Jose vs. The Intelligence Officer

Held

The High Court declared the impugned notice (Ext P3) to be merely an "interrogatory" for eliciting information, not a fresh penalty proposal overriding previous judicial orders. The petitioner was allowed to furnish information or an affidavit, and the respondent was directed to dispose of the matter strictly as per the earlier High Court remand order.

Facts

The petitioner, a poultry farmer, faced penalty orders under the KVAT Act, which were repeatedly set aside by appellate authorities and the High Court due to natural justice violations, remanding the matter for fresh consideration. After remand, the respondent issued a new proposal notice (Ext P3) with content identical to the quashed orders, giving insufficient time for reply. The petitioner challenged this notice as arbitrary and disregarding prior judicial directions.

Key Issues

Whether a fresh proposal notice, issued after multiple remands for procedural irregularities, can merely reproduce earlier content and disregard the appellate findings, and the appropriate nature of such a notice in light of natural justice.