AI Structured Summary
Not yet generated for this judgment
Judgment
P.R. Ramachandra Menon, J.—The petitioner is challenging Ext.P5 summons issued by the fourth respondent, directing the petitioner to produce the original minutes containing the various proceedings, including resolution in respect of petitioner company, for finalizing the proceedings pending before the said respondent in connection with the assessment as well as penalty for the years 2005 - 2006, 2006 - 2007, 2007 - 2008 and 2008- 2009.
Heard the learned Government Pleader as well.
Ext.P5 obviously is a summons and not an order and hence the petitioner cannot be stated as aggrieved of the same, particularly since the petitioner is bound to produce all the requisite materials before the concerned authority who is discharging the statutory duty cast upon him.
Learned Counsel for the petitioner submits that, the petitioner is ready and willing to produce all the original records before the fourth respondent in response to Ext.P5. It is also submitted that the petitioner is in dire need of the original records in connection with some other proceedings under the Indian Companies Act, 1956 and that he might be permitted to have the originals returned, after keeping the certified extracts by the fourth respondent, upon verification with the originals. It is pointed out by the learned Counsel for the petitioner that he has already filed Ext.P6 petition, seeking for the reliefs, before the fourth respondent.
In the above facts and circumstances, interference is declined with regard to the challenge against Ext.P5 summons. However, on production of the original records before the fourth respondent, the said respondent shall consider Ext.P6 petition for returning the originals, after verifying with the certified extracts, to the petitioner and this however, shall be done, as expeditiously as possible, at any rate, within a period of one month from the date of receipt of the original documents.
Disposed of accordingly.