Kerala High Court
M/S. Malankara Plantations Ltd vs The Assistant Commissioner (Kvat) on 7 October, 2016
Author: P.B.Suresh Kumar
Bench: P.B.Suresh Kumar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
TUESDAY, THE 3RD DAY OF APRIL 2018 / 13TH CHAITHRA, 1940
WP(C).No. 6501 of 2018(K)
PETITIONER:
M/S. MALANKARA PLANTATIONS LTD.
MALANKARA BUILDINGS, KODIMATHA, KOTTAYAM - 686 039.
REPRESENTED BY ITS MANAGING DIRECTOR MR. J.K. THOMAS.
BY ADVS.SRI.JOSEPH MARKOSE (SR.)
SRI.V.ABRAHAM MARKOS
SRI.ABRAHAM JOSEPH MARKOS
SRI.HARAN THOMAS GEORGE
CHANDAPILLAI ABRAHAM.P.G
SMT.RACHEL ABRAHAM
RESPONDENT:
THE ASSISTANT COMMISSIONER (KVAT)
COMMERCIAL TAX SPECIAL CIRCLE, NAGAMBADAM,
KOTTAYAM -686 001.
BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-04-
2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 6501 of 2018 (K)
APPENDIX
PETITIONER'S EXHIBITS
EXHIBIT P1 TRUE COPY OF NOTICE DATED 07.10.2016 ISSUED BY THE
RESPONDENT.
EXHIBIT P2 TRUE COPY OF COMPLAINT DATED 10.11.2016 FILED BY
THE PETITIONER BEFORE THE SUB INSPECTOR OF
POLICE, WEST CIRCLE, KOTTAYAM.
EXHIBIT P3 TRUE COPY OF REPORT DATED 14.11.2016 OF THE
KOTTAYAM WES CIRCLE POLICE STATION.
EXHIBIT P4 TRUE COPY OF LETTER DATED 15.11.2016 ISSUED BY
THE PETITIONER TO THE RESPONDENT.
EXHIBIT P5 TRUE COPY OF NOTICE DATED 19.07.2017 FOR ASSESSMENT
YEAR 2011-12 ISSUED BY THE RESPONDENT.
EXHIBIT P6 TRUE COPY OF NOTICE DATED 19.07.2017 FOR ASSESSMENT
YEAR 2012-13 ISSUED BY THE RESPONDENT.
EXHIBIT P7 TRUE COPY OF OBJECTION DATED 29.08.2017 FILED BY
THE PETITIONER BEFORE THE RESPONDENT FOR
ASSESSMENT YEAR 2011-12.
EXHIBIT P8 TRUE COPY OF OBJECTION DATED 16.08.2017 FILES BY
THE PETITIONER BEFORE THE RESPONDENT FOR ASSESSMENT
YEAR 2012-13.
EXHIBIT P9 TRUE COPY OF THE ASSESSMENT ORDER DATED
23.09.2017 FOR ASSESSMENT YEAR 2011-12 PASSED BY
THE RESPONDENT.
EXHIBIT P10 TRUE COPY OF THE ASSESSMENT ORDER DATED
23.09.2017 FOR ASSESSMENT YEAR 2012-13 PASSED BY
THE RESPONDENT.
EXHIBIT P11 TRUE COPY OF LETTER DATED 07.12.2017 ISSUED BY
THE PETITIONER TO THE RESPONDENT.
EXHIBIT P12 TRUE COPY OF LETTER DATED 19.12.2017 ISSUED BY
THE PETITIONER TO THE RESPONDENT.
EXHIBIT P13 TRUE COPY OF LETTER DATED 19.12.2017 ISSUED BY
THE RESPONDENT TO THE PETITIONER.
EXHIBIT P14 TRUE COPY OF LETTER DATED 04.01.2018 ISSUED BY
THE PETITIONER TO THE RESPONDENT ALONGWITH
ENCLOSURES FOR ASSESSMENT YEAR 2011-12.
....2/-
WP(C).No. 6501 of 2018 (K) (2)
EXHIBIT P15 TRUE COPY OF LETTER DATED 04.01.2018 ISSUED BY
THE PETITIONER TO THE RESPONDENT ALONG WITH
ENCLOSURES FOR ASSESSMENT YEAR 2012-13.
EXHIBIT P16 TRUE COPY OF LETTER DATED 19.01.2018 ISSUED BY
THE PETITIONER TO THE RESPONDENT BY REGISTERED
POST FOR ASSESSMENT YEAR 2011-12.
EXHIBIT P16(A) TRUE COPY OF LETTER DATED 19.01.2018 ISSUED BY
THE PETITIONER TO THE RESPONDENT BY REGISTERED
POST FOR ASSESSMENT YEAR 2012-13.
EXHIBIT P17 TRUE COPY OF CONFIRMATION DATED 07.02.2018
ISSUED BY THE POSTAL DEPARTMENT TO THE
PETITIONER REGARDING DELIVERY OF EXHIBITS P16
AND P16(A) LETTERS.
RESPONDENT'S EXHIBITS: NIL
OKB
TRUE COPY
P.A. TO JUDGE
P.B.SURESH KUMAR, J.
---------------------------------------------
W.P.(C) No.6501 of 2018
---------------------------------------------
Dated this the 3rd day of April, 2018
JUDGMENT
Petitioner is a dealer registered under the Central Sales Tax Act (the Act). 'C' Forms in respect of certain sales effected by the petitioner, which had been provided by the purchasing dealer, have been lost from the custody of the petitioner. Since the petitioner could not make available the 'C' Forms, the assessment of the petitioner under the Act for the relevant year has been completed raising a demand for differential tax. With a view to take appropriate action concerning the assessment, the petitioner applied for duplicate copies of the 'C' Forms. It is stated by the petitioner that for the purpose of obtaining duplicate copies of the 'C' Forms, the petitioner has to first furnish an Indemnity Bond in the prescribed form to their assessing authority so as to enable the assessing authority to issue W.P.(C).6501/18 :2:
appropriate communications to the assessing authority of the purchasing dealer to issue duplicate copies of the 'C' Forms. It is alleged that steps are not being taken by the assessing authority of the petitioner to enable the petitioner to obtain duplicate copies of the lost 'C' Forms, despite repeated requests. The petitioner, therefore, seeks appropriate directions in this regard, in this writ petition.
2. Heard the learned Senior Counsel for the petitioner as also the learned Government Pleader.
3. The learned Government Pleader, on instructions, submits that the petitioner has not furnished the particulars including the numbers of the 'C' Forms which have been lost from them and that the assessing authority, in the circumstances, is unable to take appropriate action in the matter.
4. The learned Senior Counsel for the petitioner submits that the petitioner has the particulars of almost every 'C' Forms lost and they are prepared to furnish those particulars to the assessing authority forthwith.
W.P.(C).6501/18 :3:
5. In the circumstances, the writ petition is disposed of directing the petitioner to approach the assessing authority with all the available particulars of the 'C' Forms, and directing the assessing authority to take appropriate action to accept the Indemnity Bond from the petitioner so as to enable the petitioner to obtain duplicate 'C' Forms from the assessing authority of the purchasing dealer. This shall be done within one month from the date of receipt of a copy of the judgment.
Sd/-
P.B. SURESH KUMAR, JUDGE okb/4.4.18