Kerala High Court
M/S.Godrej Appliances Ltd vs Commercial Tax Officer on 8 June, 2009
Author: Antony Dominic
Bench: Antony Dominic
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
FRIDAY, THE 14TH DAY OF DECEMBER 2012/23RD AGRAHAYANA 1934
WP(C).No. 29258 of 2012 (F)
---------------------------
PETITIONER(S):
-------------
M/S.GODREJ APPLIANCES LTD,
NOW KNOWN AS M/S.GODREJ & BOYCE MFG CO.LTD.
SECOND FLOOR, ANGELS ARCADE, COCHIN UNIVERSITY P.O.
SOUTH KALAMASSERY, KOCHI-682022, ERNAKULAM DISTRICT
REPRESENTED BY ITS KOCHI BRANCH COMMERCIAL MANAGER
SRI.T.V.SCARIYACHAN.AGED 62 YEARS
BY ADVS.SRI.TOMSON T.EMMANUEL
SRI.JENSON FRANCIS PAYANKAN
RESPONDENT(S):
--------------
1. COMMERCIAL TAX OFFICER
COMMERCIAL TAXES, 2ND CIRCLE, ERNAKULAM
COCHIN-682018.
2. DEPUTY COMMISSIONER
COMMERCIAL TAXES, SALES TAX COMPLEX, THEVARA
COCHIN-682015.
3. COMMISSIONER OF COMMERCIAL TAXES
COMMERCIAL TAXES, THIRUVANANTHAPURAM-695033.
4. STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVT., TAXES DEPARTMENT
SECRETARIAT, THIRUVANANTHAPURAM-695001.
BY SR GOVERNMENT PLEADER SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
14-12-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC NO.29258/12
APPENDIX
PETITIONER'S EXHIBITS
EXT.P1: TRUE COPY OF RELEVANT PAGES OF COMPANY PETITION DT
27.02.2003 IN COMPANY PETITION NO.19 OF 2003 FILED BEFORE
THE BOMBAY HIGH COURT FOR TAKENOVER OF THE COMPANY.
EXT.P2: TRUE COPY OF LETTER DT 2.6.2006 FOR THE PROOF OF
PAYMENT OF A SUM OF RS.6,69,800/- BEFOR ETHE REVENUE
RECOVERY AUTHORITEIS FOR GRANTING CONDITIONAL STAY FOR THE
YEAR 1998-99.
EXT.P2(a): TRUE COPY OF THE FORWARDING LETTER DT
30.8.2008 ISSUED BY THE PETITIONER FOR PAYMENT OF A SUM OF
RS.3,00,000/- FOR THE YEAR 1998-99 AS PER THE CONDTIIONAL
STAY GRANTED BY THE HON'BLE HIGH COURT IN JUDGMENT DT
19.8.2008 IN WP(C) No. 24176/2008.
EXT.P3: TRUE COPY OF JUDGMENT DATED 8.6.2009 IN
S.T.REVISION NO.121 OF 2009 OF THE HON'BLE COURT PASSED FOR
THE ASSESSMENT YEAR IN DECIDING THE PRODUCTION OF FORM
NO.25A UNDER THE KERALA GENERAL SALES TAX ACT, FOR CLAIMING
EXEMPTION.
EXT.P4: TRUE COPY OF JUDGMENT OF THE HON'BLE SUPREME COURT
DT 26.4.2010 IN SPCIAL LEAVE TO PETITION NO.24098/2010 IN
DISMISSING THE APPEAL FILED BY THE STATE AGAINST EXT.P3.
EXT.P5: TRUE COPY OF PROOF OF REMITTANCE OF A SUM OF
RS.28,67,000/- TOWARDS CONDITIONAL STAY ORDER AS PER
JUDGMENT DT 20.12.2006 IN WP(C) No. 34060/2006 FOR THE
ASSESSMENT YEAR 1999-00.
EXT.P6: TRUE COPY OF 1ST APPELLATE ORDER DT 12.1.2009 IN
STA NO.776 OF 2007 ISSUED BY DEPUTY COMMISSIONER (APPEALS),
COMMERCIAL TAXES, ERNAKULAM, IN DIRECTING TO MODIFY THE
ASSESSMENT FOR THE YEAR 99-00.
EXT.P7: TRUE COPY OF LETTER DT 17.2.2007 SUBMITTED BY THE
PETITIONER BEFORE THE 1ST RESPONDENT IN FORWARDING THE
CONDTIIONAL STAY AMOUNT OF RS.25,00,000/- AS DIRECTED BY
THE HONB'BLE HIGH COURT IN JUDGMENT DT 6.2.2007 IN WP(C)
No. 4102 OF 2007 FOR THE ASSESSMENT YEAR 2000-01.
WPC NO.29258/12 -2-
EXT.P8: TRUE COPY of 1ST APPELLATE ORDER DT 12.1.2009 IN
STA NO.775/2007 ISSUED TO THE PETITIONER BY THE DEPUTY
COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, FOR
the ASSESSMENT YEAR 2000-01, IN DIRECTING TO MODIFY THE
ASSESSMENT.
EXT.P9: TRUE COPY OF LETTER DT 10.7.2007 SUBMITTED BY THE
PETITI0NER BEFORE THE 1ST RESPONDENT, IN FORWARDING THE
CONDITIONAL STAY AMOUNT FOR A SUM OF RS.30,00,000/- AS
DIRECTED BY THE HON'BLE HIGH COURT IN JUDGMENT DT 7.8.2007
IN WP(C) No. 23530/07 FOR THE ASSESSMENT YEAR 2001-02.
EXT.P10: TRUE COPY OF APPELLAE ORDER DATED 21.1.2009 IN STA
850 0F 2007, ISSUED BY THE APPELLATE ASSISTANT
COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM FOR the
ASSESSMENT YEAR 2001-02, TO THE PETITIONER.
EXT.P11: TRUE COPY OF LETTER DT 29.6.2009 FOR THE REQUEST
MADE BY THE PETITIONER FOR SETTLING THE ACCOUNT BY AMNESTY
SCHEME FOR THE YEAR 2008-09.
EXT.P11(a): TRUE COPY OF LETTER DT 20.8.2010 SUBMITTED BY
THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE YEAR 2000-
01, FOR MODIFYING THE ASSESSMENT AS PER EXT.P7 APPELLATE
ORDER.
EXT.P11(b): TRUE COPY OF LETTER DT 28.11.11 SUBMITTED BY
THE PETITIONER BEFORE THE 1ST RESPONDENT FOR MODIFYING THE
ASSESMENT FOR THE ASSESSMENT YEARS 1998-99 TO 2001-02 AS
PER VARIOUS APPELLATE DIRECTIONS.
EXT.P11(c): TRUE COPY OF REMINDER DT 28.7.2012 SUBMITTED
BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR MODIFYING
THE ASSESSMENT FOR THE YEARS 1998-99 TO 01-02 AS PER
VARIOUS APPELLATE DIRECTIONS.
//True Copy//
PA to Judge
Rp
ANTONY DOMINIC, J.
================
W.P.(C) NO. 29258 OF 2012
===================
Dated this the 14th day of December, 2012
J U D G M E N T
Heard the learned counsel for the petitioner and the learned Government Pleader appearing for the respondents.
2. Petitioner states that for the years 1998-99 and 2001- 02, best judgment assessment was completed against them. Appeals and revisions filed against these orders were disposed of with a direction to pass modified assessment orders. The appellate and revisional orders are Exts.P3, P6, P8 and P10. Ext.P3 judgment of this Court was also confirmed by the Apex Court by dismissing SLP filed by the Revenue. The grievance in the writ petition is that despite the finality that the appellate and revisional orders have obtained, consequential orders have not been passed and it is alleged that respondents are deliberately delaying passing of such orders in order to avoid refund of the amounts with interest already paid by the petitioner. It is with this allegation, this writ petition has been filed seeking a direction to the respondents to pass consequential orders.
3. Learned Government Pleader has obtained WPC.No.29258/12 :2 : instructions. According to the learned Government Pleader, in so far as the assessment year 1998-99 is concerned, orders were passed on 16/2/11 and had to be served by affixture. It is also stated that the order concerning the assessment year 2001-02 is being passed. In so far as the orders for the assessment years 1999-2000 and 2000-01 are concerned, Government Pleader submits that the files could not be traced and that every effort is being made to trace out the files and pass orders thereon.
4. Thus the order concerning the year 1998-99 has already been passed and the order concerning 2001-02 will be passed shortly. In so far as the missing files concerning the years 1999-2000 and 2000-01 are concerned, it is directed that the 1st respondent will search out the relevant files and pass orders thereon. This he shall do at any rate within two months of receipt of a copy of this judgment. Since the order concerning the year 1998-99 has not been served on the petitioner, it is directed that it will be open to the petitioner to produce a copy of this judgment before the 1st respondent, who thereupon shall serve a copy thereof to the petitioner. In order to expedite the passing of orders concerning the year 1999-2000 and 2000-01, I direct the WPC.No.29258/12 :3 : petitioner to produce a copy of the assessment order concerning those years before the 1st respondent. The claim of the petitioner for interest is left open.
5. Petitioner will produce a copy of this judgment along with a copy of the writ petition before the 1st respondent for compliance.
Writ petition is disposed of as above.
ANTONY DOMINIC, JUDGE Rp