Dismissed

M.Ashraf Ali v. Commercial Tax Officer

Kerala HC3 Oct 2013WP(C)/23648/2013

Case brief

AI extract

What is this about?

The High Court of Kerala disposed of two writ petitions challenging penalty for unauthorized interstate purchases. The court held that statutory remedies remain available despite the delay and impracticability of cross-examination, directing appeal filing within three weeks.

What did the court decide?

Writ petitions dismissed; petitioners directed to file appeals within three weeks for disposal within six weeks.

M.Ashraf Ali Vs Commercial Tax Officer — Constitutional and Fundamental Rights | Kerala HC (2013)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE V.CHITAMBARESH

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THURSDAY, THE 3RD DAY OF OCTOBER 2013/11TH ASWINA, 1935

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WP(C).No. 23648 of 2013 (E)

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PETITIONER(S):

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M.ASHRAF ALI, PROPRIETOR, M/S.ALIM ENTERPRISES, KATTUKODE VADAKKANCHERRY, PALAKKAD DISTRICT.

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BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON

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RESPONDENT(S):

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1. COMMERCIAL TAX OFFICER, ALATHUR-678541.

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2. COMMERCIAL TAX OFFICER (ENQUIRY), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678001.

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R BY GOVERNMENT PLEADER SMT. SOBHA ANNAMMMA EAPEN

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-102013, ALONG WITH WPC. 23699/2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 23648 of 2013 (E)

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APPENDIX

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PETITIONER(S)' EXHIBITS

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EXT. P1:	COPY OF DETENTION NOTICE ISSUED FROM THE OFFICE OF THE 2ND RESPONDENT DATED 03.06.2011.
EXT. P2:	COPY OF INVOICE ISSUED BY M/S.PIONEER BAKERIES (P) LTD., ERODE DATED 02.06.2011.
EXT. P3:	COPY OF THE LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 07.08.2012.
EXT. P4:	COPY OF LETTER ISSUED BY THE PUBLIC INFORMATION OFFICER, OFFICE OF THE RTO, SATHYAMANGALAM DATED 25.4.2013
EXT. P5:	COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE PUBLIC INFORMATION OFFICER, COMMERCIAL TAX CHECK POST, GOPALAPURAM DATED 13.08.2012.
EXT. P6:	COPY OF LETTER ISSUED BY THE COMMERCIAL TAX OFFICER, GOPALAPURAM CHECK POST.
EXT. P7:	COPY OF ORDER ISSUED BY THE OFFICE OF THE 2ND RESPONDENT.

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RESPONDENT(S)' EXHIBITS

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--------------------------------------NIL

TRUE COPY

P.A TO JUDGE

SMM

V.CHITAMBARESH,J.

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= = = = = = = = = = = W.P.(C) Nos. 23648 & 23699 of 2013

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= = = = = = = = = = = == = = = =

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Dated this the 3^rd day of October, 2013

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The allegation is that the petitioners effected interstate purchases from outside the state which were unauthorised. It is seen that there was sufficient time gap between the notices proposing penalty and the final orders passed.

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The Government Pleader points out that sufficient opportunity was afforded to the petitioners to establish their contentions. No effort was made to cross examine any witness to launch a criminal prosecution except a whisper in that regard in the objections filed to the notices.

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The Government Pleader also points out that the amount imposed as penalty in the two cases is Rs.1263/- and Rs.758/only and that statutory remedy can be invoked. The petitioners on the other hand maintain that their plea to cross examine the consignees was not heeded to by the officer .

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The petitioners apprehend that huge liability would be fastened on them in the consequent assessment proceedings to

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W.P.(C) Nos. 23648 & 23699 of 2013 2

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follow. That by itself is not a ground sufficient enough to bye pass the statutory remedy available to the petitioners.

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It is open to the petitioner to impugn the order imposing penalty invoking the statutory remedy available. The appeals, if filed, within three weeks from today shall be dealt with by the authority within six weeks therefrom.

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The petitioner shall produce a copy of the writ petition

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with the judgment before the appellate authority concerned.

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The writ petitions are disposed of.

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V.CHITAMBARESH JUDGE

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smm

M.Ashraf Ali v. Commercial Tax Officer

Case brief

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M.Ashraf Ali v. Commercial Tax Officer

Case brief

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