Kerala High Court
Unknown vs By Advs.Sri.A.Kumar on 31 August, 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
WEDNESDAY, THE 28TH DAY OF MARCH 2018 / 7TH CHAITHRA, 1940
WP(C).No. 10403 of 2018
PETITIONER(S)
M/S. BHIMA JEWELLERS AND DIAMONDS
AMC 30/232/4. M.M. MALL,
LMS JUNCTION, ATTINGAL,
REPRESENTED BY ITS MANAGING PARTNER,
MR. B GOVINDAN.
BY ADVS.SRI.A.KUMAR
SRI.P.J.ANILKUMAR
SMTG.MINI(1748)
SRI.P.S.SREE PRASAD
RESPONDENT(S):
1. THE DEPUTY COMMISSIONER (APPEALS)
COMMERCIAL TAXES,
THIRUVANANTHAPURAM-695 001.
2. THE ASSISTANT COMMISSIONER(ASSESSMENT)
SPECIAL CIRCLE, 2ND FLOOR,
TAX TOWER, KARAMANA P.O.,
THIRUVANANTHAPURAM-695 002.
R BY GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-03-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 10403 of 2018 (A)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 31.08.2016
EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE
ASSESSMENT YEAR 2013-14.
EXHIBIT P3 TRUE COPY OF THE ORDER IN WPC NO. 40762 OF 2016
DATED 12.01.17.
EXHIBIT P4 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED
31/1/2017.
EXHIBIT P5 A COPY OF THE DEMAND DRAFT DATED 27/7/2017
EXHIBIT P6 TRUE COPY OF APPLICATION TO CONDONE DELAY
DATED 31/1/2017
EXHIBIT P7 TRUE COPY OF THE NOTICE DATED 15.07.2017
EXHIBIT P8 TRUE COPY OF THE OBJECTION DATED 28.07.17.
EXHIBIT P9 TRUE COPY OF THE NOTICE DATED 06.03.2018.
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Sd/-
PS TO JUDGE
Kvs/-
P.B.SURESH KUMAR, J.
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W.P.(C).No.10403 of 2018
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Dated this the 28th day of March, 2018
JUDGMENT
Petitioner was a dealer under the Kerala Value Added Tax Act (the Act), remitting tax at the compounded rates provided for under Section 8(f) of the Act. The assessment of the petitioner for the year 2013-'14 was, however, completed by the assessing authority under Section 25(1) of the Act in terms of Ext.P2 order. Ext.P2 order was challenged by the petitioner straight away before this Court in W.P.(C).No.40762 of 2016. Ext.P3 is the interim order passed by this Court in the said writ petition. In terms of the said interim order, the liability to reverse tax imposed on the petitioner as per Ext.P2 order was stayed, making it clear that in respect of other matters, the petitioner has to take up the matter in appeal. In the light of Ext.P3 interim order, the petitioner preferred Ext.P4 appeal challenging Ext.P2 order before the appellate authority and the appeal is pending. WPC.No.10403 of 2018 2 The petitioner seeks early disposal of Ext.P4 appeal for the reason that proceedings are now initiated for revising the assessment of the petitioner for the subsequent year 2014-15. Ext.P7 is the notice issued to the petitioner in this regard. It is the case of the petitioner that a decision on the appeal preferred by the petitioner against Ext.P2 order will have a bearing on the proposal now made for revising the assessments of the subsequent years as well. The petitioner, therefore, seeks appropriate directions in this regard, in this writ petition.
2. It is seen that the petitioner had already remitted 20% of the amount covered by Ext.P2 assessment order, less the amount covered by Ext.P3 interim order. In so far as the petitioner had already remitted 20% of the amount covered by Ext.P2 assessment order and in so far as it is seen that a decision on Ext.P4 appeal will have a bearing on the assessments, if any, for the subsequent years, I deem it appropriate to dispose of the writ petition directing the first respondent to take up and pass orders on Ext.P4 appeal, within two months from the date of receipt of a copy of this judgment. Ordered accordingly. Further proceedings pursuant to Ext.P7 notice shall be deferred for the WPC.No.10403 of 2018 3 aforesaid period. The petitioner, however, shall not be entitled to raise any plea of limitation in the assessment proceedings commenced in terms of Ext.P7 notice.
Sd/-
P.B.SURESH KUMAR, JUDGE.
Kvs/-
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