J AND J TIMBERS Vs. INTELLIGENCE OFFICER

JUDGEMENT

(1.) This writ appeal is directed against the orders passed by the learned single judge in W.P. (C) No. 26857 of 2008 dated September 16, 2008 Se para 379 supra. By the impugned order the learned single judge has rejected the writ petition.

(2.) In the writ petition filed, the petitioner has called in question exhibits P4 and P7 notices issued by the first respondent, Intelligence Officer (IB), Investigation Branch, Department of Commercial Taxes, Kollam, in exercise of the powers under Section 45A of the Kerala General Sales Tax Act, 1963 (for brevity and convenience, hereinafter referred to as, "the Act of 1963").

(3.) The subject-matter of exhibit P4 notice is evasion of tax by the petitioner by making bogus claim of sale of timber at concessional rate without any actual sale of timber to the form 18 suppliers, M/s. J and Timbers, Chalakudy, and the penalty proposed for the years 2001-02 to 2004-05. In the lengthy notice issued, the Intelligence Officer has narrated in detail the reasons and his tentative opinion for initiating penalty proceedings and then has directed the assessee to offer its explanation, if any.