The State Public Information Officer - 2 vs. The State Information Commission - Kerala High Court, 12 July 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 12TH DAY OF JULY 2022 / 21ST ASHADHA, 1944 WP(C) NO. 25136 OF 2020 PETITIONER/S: 1 THE STATE PUBLIC INFORMATION OFFICER - 2 AND ASSISTANT COMMISSIONER (LEGAL WING), OFFICE OF THE COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM. 2 THE PRINCIPAL SECRETARY/COMMISSIONER AND APPELLATE AUTHORITY, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM. BY ADV GOVERNMENT PLEADER RESPONDENT/S: 1 THE STATE INFORMATION COMMISSION KERALA, REPRESENTED BY ITS SECRETARY, THIRUVANANTHAPURAM- 695001. 2 SMT.SUCHETA.L.G., KAVIL GANGA, MAMPALLOIKUNNAM, CHANTHANNOOR, KOLLAM- 691572. BY ADVS. SHRI.M.AJAY, SC, STATE INFORMATION COMMN DR.K.P.SATHEESAN (SR.) SRI.P.MOHANDAS (ERNAKULAM) SRI.K.SUDHINKUMAR SRI.S.K.ADHITHYAN SRI.SABU PULLAN SRI.GOKUL D. SUDHAKARAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 25136 OF 2020 2

JUDGMENT Respondent No.2 while working as a Deputy Commissioner of tax found that the exemptions granted to one of the assessee was not correct but defective. Accordingly disciplinary proceedings were initiated against the petitioners on the basis of the complaint made by the assessee. In the disciplinary proceedings, respondent No.2 was exonerated. However during the interregnum had sought the following information from the RTI, which was allowed by the State Information Commission; the said order dated 19.3.2020 is under challenge on various grounds.

In the case of assessments related to M/S Bhima Jewellery & Diamonds,Adoor for the year 2011-12 and M/s Bhima Gems Adoor (Pvt) Ltd for the year 2012-13, whether the defect of irregular allowance of turnover related to the sister concerns (Madurai. Thirunelveli and Nagarcoil) is now established by an interstate investigation or at least by a confirmation letter from the assessing authority at the other end

If so copy of the investigation Report

If there is only confirmation letter copy of the letter from outside state

Name of the officer who conducted interstate investigation and who obtained confirmation from out side state

Fresh pre-assessment notices if any issued to Bhima for the said years date of acknowledgment by Bhima

(a). Letters if any received from the Hon'ble Secretary, Taxes

WP(C) NO. 25136 OF 2020 3 (D) Department calling for the remarks on her reply to memo of charges (from 04.10.2017 onwards) (b) If so date of receipt of the letters

If remarks have been offered from the Commissionerate, copy of the letter offering remarks. Since the respondent No.2 has already been exonerated, I am of the view that it would be a farcical exercise to ponder upon the information sought under the Right to Information Act. In the interest of justice, quietus is required to be brought. Accordingly, I set aside the order Ext.P7 directing the appellate authority to provide the information to the 2nd respondent in view of the exoneration from the disciplinary proceedings. sab AMIT RAWAL JUDGE

WP(C) NO. 25136 OF 2020 4 APPENDIX OF WP(C) 25136/2020 PETITIONER EXHIBITS EXHIBIT P1OF THE APPLICATION SUBMITTED BY THE 2ND RESPONDENT BEFORE THE 1ST PETITIONER UNDER THE RIGHT TO INFORMATION ACT DATED 08.08.2018. EXHIBIT P2OF THE REPLY GIVEN BY THE 1ST PETITIONER TO THE 2ND RESPONDENT DATED 14.08.2018. EXHIBIT P3OF THE APPEAL FILED BY THE 2ND RESPONDENT BEFORE THE 2ND PETITIONER UNDER SECTION 19 OF THE ACT DATED 17.08.2018. EXHIBIT P4OF THE PROCEEDINGS OF THE 2ND PETITIONER DISPOSING EXT.P3 APPEAL DATED 08.10.2018. EXHIBIT P5OF THE SECOND APPEAL FILED BY THE 2ND RESPONDENT BEFORE THE 1ST RESPONDENT DATED 03.10.2018. EXHIBIT P6OF THE REPLY SUBMITTED BY THE 1ST PETITIONER BEFORE THE 1ST RESPONDENT COMMISSION DATED 25.10.2019. EXHIBIT P7OF THE ORDER NO.A.P.NO.2163(5/18/SIC FILE NO.10934/SIC-G7/2018 BY THE 1ST RESPONDENT DATED 19.03.2020 RESPONDENT EXHIBITS EXHIBIT R2(a)OF THE MEMO OF CHARGES GIVEN TO THE 2ND RESPONDENT DATED 19-08-2017. EXHIBIT R2(b)OF THE REPLY GIVEN BY THE STATE PUBLIC INFORMATION OFFICER-II, OFFICE OF THE COMMISSIONER OF STATE GOODS & SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM TO SRI. PRADEEP CHANDRAN, THE APPLICANT THEREIN DATED 11-08- 2017.