FEMIN RAJAPPAN SIMON Vs. INTELLIGENCE OFFICER

JUDGEMENT

(1.) Petitioner, a registered dealer under the Kerala Value Added Tax Act, 2003, challenges penalty orders passed by the respondent for the assessment years 2011 -12, 2012 -13 and 2013 -14. The main contention urged by the petitioner is that the documents recovered from the petitioner were not returned within the specified time as a result of which petitioner could not submit reply and consequently, when penalty orders had been passed, the same is in violation of the principles of natural justice. Petitioner relies upon Section 44(6) of the KVAT Act, which indicates that the documents seized under Section 44(5) shall not be retained by the officer seizing them beyond a period of 180 days unless there is permission from the next higher authority and unless the documents were required for any prosecution under the Act. It is submitted that no such eventuality had occurred and, therefore, the penalty orders are liable to be quashed. The petitioner further sought for a direction to the respondent to return the documents.

(2.) Learned Government Pleader on instructions submits that opportunity had been granted to the petitioner to take copies of the documents which facility was not availed by the petitioner and therefore, the respondent was justified in passing penalty orders for want of reply and explanation regarding the impugned evasions.

(3.) Learned senior counsel for the petitioner however relied upon a few judgments of this Court to substantiate his contention.