Kerala High Court
M/S.Raja And Rajas Saw Mill And Timbers ... vs The Asst. Commissioner (Assmt) on 29 May, 2014
Author: A.M.Shaffique
Bench: A.M.Shaffique
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
TUESDAY, THE 18TH DAY OF OCTOBER 2016/26TH ASWINA, 1938
W.P.(C).No. 32110 of 2016 (K)
----------------------------
PETITIONER(S):
---------------------
M/S.RAJA AND RAJAS SAW MILL AND TIMBERS PVT. LTD.
MAPRANAM, IRINJALAKUDA, THRISSUR-680 712,
REPRESENTED BY ITS MANAGING DIRECTOR,
DASEN K.M.
BY ADVS.SMT.S.K.DEVI
SRI.SANTHOSH P.ABRAHAM
RESPONDENT(S):
------------------------
1. THE ASST. COMMISSIONER (ASSMT)
COMMERCIAL TAXES, SPL. CIRCLE,
COMMERCIAL TAX COMPLEX,
POOTHOLE, THRISSUR-680 004.
2. THE ASST. COMMISSIONER (AUDIT ASSMT)
COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX,
POOTHOLE THRISSUR-680 004.
3. THE DEPUTY COMMISSIONER,
COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX,
POOTHOLE, THRISSUR-680 004.
4. THE COMMISSIONER,
DEPT. OF COMMERCIAL TAXES,
TAX TOWER, KARAMANA P.O.,
THIRUVANANTHAPURAM-695 001.
BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18-10-2016,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 32110 of 2016 (K)
--------------------------------------
APPENDIX
PETITIONER(S)' EXHIBITS
------------------------------------
EXHIBIT P1 : TRUE COPY OF THE ANNUAL RETURN FOR 2013-14 DATED
29-5-2014.
EXHIBIT P2 : TRUE COPY OF REPORT OF ADVANCE TAX PAYMENTS FOR 2013-14.
EXHIBIT P3 : TRUE COPY OF THE REQUEST DATED 24-11-2015 FOR REVISING
RETURN FOR JULY2013 & NOVEMBER 2013.
EXHIBIT P3a : TRUE COPY OF ONLINE REMINDER DATED 16-12-2015.
EXHIBIT P4 : TRUE COPY OF THE ONLINE REQUEST DATED 30-12-2014.
EXHIBIT P5 : TRUE COPY OF THE NOTICE NO.3208039762C/2013-14 DATED
17-6-2016.
EXHIBIT P6 : TRUE COPY OF THE REQUEST DATED 27-7-2016 FILED BEFORE
THE 1ST RESPONDENT.
EXHIBIT P7 : TRUE COPY OF THE REQUEST DATED 27-7-2016 FILED BEFORE
THE 2ND RESPONDENT.
EXHIBIT P8 : TRUE COPY OF CIRCULAR NO.6/2013 DATED 26-4-2013
EXHIBIT P9 : TRUE COPY OF ASSESSMENT ORDER NO.32080939762C/A/2013-14
DATED 5-9-2016 ISSUED BY THE 2ND RESPONDENT.
RESPONDENT(S)' EXHIBITS
---------------------------------------
NIL
//True Copy//
P.A. To Judge
Bb
A.M.SHAFFIQUE, J.
=======================
W.P.(C)No.32110 of 2016
=======================
Dated this, the 18th day of October, 2016.
J U D G M E N T
This writ petition has been filed by the petitioner complaining about the inaction on the part of the Assessing authority in permitting the petitioner to file revised return. As per the present scenario that the returns are to be filed by way of Kerala Value Added Tax Act, unless permission is obtained from the Assessing Authority, the facility will not be granted to file the revised return in terms of Section 42(2) of the Kerala Value Added Tax Act, 2003.
2. The petitioner submits that despite filing Ext.P4 dated 30.12.2014, no action has been taken in the matter. However, assessment order has seen passed as Ext.P9.
3. The learned Government Pleader submits that though the statute permits filing of the revised return in view of the fact that the revised return has to be filed W.P.(C)No.32110 of 2016 : 2 : online through KVATIS, the petitioner will have to obtain necessary permission in order to examine as to whether any enquiry is pending against the petitioner with reference to the proviso to the aforesaid provision as well as Section 79B of the Kerala Value Added Tax Act, 2003.
4. True that the revised return is to be uploaded as stated by the learned Government Pleader but still what remains is the delay on the part of the Assessing Officer in disposing of Ext.P4. When a request is made in terms of a statutory provision, it is incumbent on the part of the Assessing Officer to conduct appropriate enquiry in the matter and either permit or disallow the application within a specified time. In this case, it is apparent that there is negligence on the part of the officer concerned. However, taking into account overall factual circumstances, this writ petition is disposed of as under:
(i) Ext.P9 is quashed.
(ii) The Assessing Officer shall consider Ext.P4 and pass an order within a period of 2 weeks from the date of receipt of a copy of this judgment. W.P.(C)No.32110 of 2016 : 3 :
(iii) And thereafter further proceedings shall be taken in accordance with law.
Sd/-
A.M.SHAFFIQUE JUDGE Bb/18/10/2016 [True copy] P.A to Judge