Partly allowed

Mr.Shariyar K v. the State of Kerala

Kerala HC18 Nov 2016WP(C)/37055/2016

Case brief

AI extract

What is this about?

The court set aside a Commercial Tax penalty order where notice was returned undelivered, denying the petitioner an opportunity to defend. It directed the petitioner to appear for objection by a specific date and ordered the authority to conduct a proper enquiry.

What did the court decide?

Ext.P4 penalty order set aside; petitioner directed to appear before Intelligence Officer on 28.11.2016 to file objection; authority to conduct enquiry and pass award.

Mr.Shariyar K Vs the State of Kerala — Property and Title | Kerala HC (2016)

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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 A.M.SHAFFIQUE

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FRIDAY, THE 18TH DAY OF NOVEMBER 2016/27TH KARTHIKA, 1938

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WP(C).No. 37055 of 2016 (F)

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PETITIONER :

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MR.SHARIYAR.K., PROPRIETOR OF M/S.SHERIYAR INDUSTRIES, 6/477 PADAM BUS STOP, NALLALAM P.O., KOZHIKODE -673 027.

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BY ADVS.SMT.K.LATHA SMT.M.K.HAJARA SRI.C.RAMACHANDRAN

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RESPONDENT(S):

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1. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY TO THE GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001

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2. THE COMMERCIAL TAX OFFICER, IIIRD CIRCLE, COMMERCIAL TAXES, KOZHIKODE. PIN-673 021

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3. INTELLIGENCE OFFICER, SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. PIN-673 020

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4. THE DEPUTY TAHASILDHAR (REVENUE RECOVERY) COLLECTORATE OFFICE, KOZHIKODE -5.

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5. SMT. SISA, D/O. RAJAGOPALAN, AKILA APARTMENTS, PAPPANGADU ROAD, KOYILANDI. PIN-673 020

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R1 TO R4 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-11-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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sts

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WP(C).No. 37055 of 2016 (F)

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APPENDIX

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PETITIONER(S)' EXHIBITS

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EXT.P1 THE TRUE COPY OF THE PETITIONER'S CERTIFICATE OF REGISTRATION UNDER K V A T ACT IN FORM NO.4 DATED 30/6/2007 EXT.P1(A) THE TRUE COPY OF THE ANNUAL RETURN FILED BY THE PETITIONER FOR THE YEAR 2012-2013 DATED 27/6/2013 EXT.P2 THE TRUE COPY OF THE INVOICE NO.32 DATED 13TH OCTOBER 2011 AND NO.33 DATED 22ND NOVEMBER 2011 ISSUED BY THE PETITIONER IN THE NAME OF M/S.INSTYLE FURNITURE, ULLIARI CALICUT EXT.P3 THE TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 13/7/2016 DEMANDING RS.7,50,700/- ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER

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EXT.P4 THE TRUE COPY OF THE PENALTY ORDER NO.TCR/11-12 DATED 11/2/2016 AND DEMAND NOTICE IN FORM NO.12 THERE ON DATED 11/2/2016 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER

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EXT.P5 TRUE COPY OF DECLARATION IN 100 RUPEES STAMP PAPER ISSUED BY THE OWNER OF PALLOLI SHOPPING COMPLEX IE., THE LANDLORD OF THAT BUSINESS PLACE M/S.STYLE FURNITURE, CITY PALOL COMPLEX, ULLIYERI, KOZHIKODE.

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RESPONDENT(S)' EXHIBITS:

NIL

/TRUE COPY/

P.A.TO JUDGE

sts

A.M. SHAFFIQUE, J.

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W.P.(C).No.37055 of 2016

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Dated this the 18^th day of November, 2016

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J U D G M E N T

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The petitioner challenges Ext.P4 penalty order issued on 11.02.2016 on the ground that the petitioner is not the person actually involved in the matter.

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Perusal of Ext.P4 would show that though notice was issued to the dealer by registered post, it was returned with the endorsement “addressee left place and locked”.

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Apparently, the petitioner could not get an opportunity to defend the proceedings. Being an order of penalty, wherein substantial liability had been imposed on the petitioner, I am of the view that an opportunity can be given to the petitioner to object the proposal.

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Accordingly, this writ petition is disposed of as under :

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Ext.P4 is set aside.

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The petitioner shall appear before the Intelligence Officer on 28.11.2016 at 11 a.m. and file appropriate objection in the matter.

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The Intelligence Officer shall hear the petitioner, conduct necessary enquiry into the matter and pass appropriate orders in accordance with law.

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Sd/-

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A.M. SHAFFIQUE, JUDGE

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Mr.Shariyar K v. the State of Kerala

Case brief

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Mr.Shariyar K v. the State of Kerala

Case brief

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