Neerolpan Valeed vs. State Tax Officer (Ib) Ii
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 10TH DAY OF OCTOBER 2019 / 18TH ASWINA, 1941 WP(C).No.26802 OF 2019 PETITIONER: NEEROLPAN VALEED AGED 41 YEARS HILAL MANZIL, PATHAPIRIUM, EDAVANNA P.O., MALAPPURAM - 676123. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: 1 STATE TAX OFFICER (IB) II OFFICE OF THE DY. COMMISSIONER OF STATE TAX(INT.), STATE GST DEPARTMENT, JAWAHAR NAGAR, ERNCHIPALAM P.O., CALICUT - 673 006. 2 STATE TAX OFFICER STATE GST DEPARTMENT, MANJERI - 676 121. SMT. THUSHARA JAMES; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.26802 OF 2019 -2- JUDGMENT The challenge in this writ petition is against Exts.P5 to P7 revised penalty notices that have been issued to the petitioner, proposing the imposition of penalty under the Kerala Value Added Tax Act. It is the case of the petitioner that while he has filed objections to the said notices before the 1st respondent, the 1st respondent has indicated that there will be no opportunity for cross examination of witnesses extended to the petitioner. The apprehension of the petitioner therefore, is that the 1st respondent will proceed to mechanically confirm the proposal in the notices impugned herein.
I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents.
On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I find that inasmuch as Exts.P5 to P7 impugned in this writ petition are only notices proposing a penalty, the writ petition impugning the said notices,
WP(C).No.26802 OF 2019 -3- cannot be entertained by this Court in proceedings under Article 226 of the Constitution of India. This is more so because, the petitioner is free to raise all objections, including that of lack of juri iction or excess of juri iction, before the said authority and needs to approach this Court only if the said aspects are not considered by the 1st respondent. An interference with the impugned notices at this stage is not warranted. Taking note of the apprehension of the petitioner, however, while dismissing this writ petition, in its challenge against Exts.P5 to P7 notices, I make it clear that while adjudicating the matter pursuant to the reply submitted by the petitioner to the impugned notices, the 1st respondent shall take note of the objections raised by the petitioner to the notices, as also the discrepancies pointed out by the petitioner in the material relied upon by the 1st respondent in the notices impugned in the writ petition. The 1st respondent shall also consider the request of the petitioner for cross examination of the witnesses, whose statements have been relied upon while issuing the impugned notices to the petitioner. The adjudication of the notices by the 1st respondent shall be after taking note of the aforesaid aspects, and the order to be passed by the 1st respondent shall reflect a consideration of these aspects as well. Taking note of the fact that the date that was fixed for appearance before the 1st respondent has now passed, the 1st
WP(C).No.26802 OF 2019 -4- respondent shall issue a fresh notice to the petitioner for the purposes of complying with the directions in this judgment. Subject to the above observations, the writ petition is otherwise dismissed. A.K.JAYASANKARAN NAMBIAR JUDGE SJ
WP(C).No.26802 OF 2019 -5- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 PHOTOCOPY OF THE JUDGMENT DATED 14.03.2016 IN WPC NO. 4124/2009. EXHIBIT P2 PHOTOCOPY OF THE PENALTY ORDER U/S/ 45A DATED 27.12.2008 FOR 2003. 04. EXHIBIT P3 PHOTOCOPY OF THE PENALTY ORDER U/S/ 45A DATED 27.12.2008 FOR 2004. 05. EXHIBIT P4 PHOTOCOPY OF THE PENALTY ORDER U/S 67(1) DATED 27.12.2008 FOR 2005. 06. EXHIBIT P5 PHOTOCOPY OF THE REVISED PROPOSAL NOTICE U/S/ 45A DATED 16.07.2019 FOR 2003. 04. EXHIBIT P6 PHOTOCOPY OF THE REVISED PROPOSAL NOTICE U/S 45A DATED 16.07.2019 FOR 2004. 05. EXHIBIT P7 PHOTOCOPY OF THE REVISED PROPOSAL NOTICE U/S 67(1) DATED 16.07.2019 FOR 2005. 06. WP(C).No.26802 OF 2019 -6- EXHIBIT P8 PHOTOCOPY OF THE PROPOSAL NOTICE U/S 45A DATED 27.10.2016 FOR 2003. 04. EXHIBIT P9 PHOTOCOPY OF THE PROPOSAL NOTICE U/S 45A DATED 27.10.2016 FOR 2004. 05. EXHIBIT P10 PHOTOCOPY OF THE PROPOSAL NOTICE U/S 67(1) DATED 10.11.2016 FOR 2005. 06. EXHIBIT P11 PHOTOCOPY OF THE REPLY DATED 19.12.2016 TO EXT.P-8 NOTICE. EXHIBIT P12 PHOTOCOPY OF THE REPLY DATED 19.12.2016 TO EXT.P-9 NOTICE. EXHIBIT P13 PHOTOCOPY OF THE REPLY DATED 19.12.2016 TO EXT.P-10 NOTICE. EXHIBIT P14 PHOTOCOPY OF STATEMENT OF SRI.ALAVI DATED 06.03.2007. EXHIBIT P15 PHOTOCOPY OF NOTARISED AFFIDAVIT DATED 07.03.2007 BY SRI. ALAVI. EXHIBIT P16 PHOTOCOPY OF REPLY TO PROPOSAL NOTICE BY SRI. ALAVI. EXHIBIT P17 PHOTOCOPY OF NOTARISED AFFIDAVIT DATED DATED 17.04.2007 BY SRI.ALAVI. EXHIBIT P18 PHOTOCOPY OF STATEMENT GIVEN DURING CROSS EXAMINATION BY SRI. ALAVI. EXHIBIT P19 PHOTOCOPY OF INTERIM REPLY FILED FOR EXT.P-5 REVISED PROPOSAL NOTICE. EXHIBIT P20 PHOTOCOPY OF INTERIM REPLY FILED FOR EXT.P-6 REVISED PROPOSAL NOTICE.
WP(C).No.26802 OF 2019 -7- EXHIBIT P21 PHOTOCOPY OF INTERIM REPLY FILED FOR EXT.P-7 REVISED PROPOSAL NOTICE.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.