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T.C. SREEJITH v. THE STATE OF KERALA - WP(C) No. 22841 of 2003(T)  RD-KL 2141 (29 November 2006)
IN THE HIGH COURT OF KERALA AT ERNAKULAMWP(C) No. 22841 of 2003(T)
1. T.C.SREEJITH, S/O. P.K.SEKHARAN,
1. THE STATE OF KERALA,
2. THE INTELLIGENCE OFFICER-I,
3. THE DEPUTY TAHSILDAR (R.R),
For Petitioner :SRI.P.R.RAMACHANDRA MENON
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice KURIAN JOSEPH
O R D E R
KURIAN JOSEPH, J.W.P.(C) No.22841 of 2003 Dated 29th November, 2006.
J U D G M E N T
The writ petition is filed mainly with the following prayers :-
(i) "Issue a writ of certiorari or such other appropriate writ, order or direction quashing Ext.P3. (ii) Declare that the petitioner/legal heir of the deceased assessee is not liable to be penalised for the offence allegedly committed by the deceased assessee. As per Ext.P3, the petitioner is visited with penalty under Section 45(A) of the KGST Act for the offences of non-maintenance of correct and complete accounts and for non-production of books of accounts. There is no counter affidavit. Petitioner submits that in view of the appellate order, the matter in any case requires reconsideration. I set aside Ext.P3 as far as penalty is concerned, with a direction to the second respondent to consider the matter afresh with notice to the petitioner and pass appropriate orders in the light of the observations contained in the order of the Appellate Assistant Commissioner (Commercial Taxes), Kozhikode dated 3.1.2003. This shall be done within a period of three months from the date of production of a copy of the judgment. The writ petition is disposed of as above.
KURIAN JOSEPH, JUDGE.tgs
KURIAN JOSEPH, JO.P.No. of 2003
J U D G M E N T
Dated 24th November, 2006.
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