Kerala High Court
M/S.Zuari Cements Ltd vs The Assistant Commissioner on 27 June, 2014
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
MONDAY, THE 27TH DAY OF NOVEMBER 2017/6TH AGRAHAYANA, 1939
WP(C).No. 1034 of 2017 (D)
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PETITIONER:
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M/S.ZUARI CEMENTS LTD,
40/7686B, CHITOOR ROAD,
PULLEPADY JUNCTION, COCHIN-682035,
REPRESENTED BY ITS SENIOR MANAGER
ACCOUNTS, MR.TONY THOMAS.
BY ADVS.SRI.A.KUMAR
SMTG.MINI(1748)
RESPONDENT(S):
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1. THE ASSISTANT COMMISSIONER,
SPECIAL CIRCLE-III,
ERNAKULAM-682015.
2. DEPUTY COMMISSIONER APPEALS,
ERNAKULAM-682015.
3. INSPECTING ASSISTANT COMMISSIONER,
COMMERCIAL TAXES, ERNAKULAM-682015.
BY GOVERNMENT PLEADER SRI SHAMSUDHEEN.V.K.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 27-11-2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
K.V.
WP(C).No. 1034 of 2017 (D)
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APPENDIX
PETITIONER(S)' EXHIBITS
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P1 : TRUE COPY OF THE NOTICE DATED 27-6-2014.
P2 : TRUE COPY OF THE NOTICE DATED 30-7-2014 UNDER SECTION
24(1) OF THE KVAT ACT FOR THE YEAR 2012-2013.
P3 : TRUE COPY OF THE NOTICE DATED 30-7-2014 UNDER SECTION
24(1) OF THE KVAT ACT FOR THE YEAR 2013-2014.
P4 : TRUE COPY OF THE REPLY DATED 19-8-2014.
P5 : TRUE COPY OF THE NOTICE DATED 20-8-2014 FOR PERSONAL
HEARING.
P6 : TRUE COPY OF THE NOTICE DATED 20-8-2014 FOR PERSONAL
HEARING.
P7 : TRUE COPY OF THE ASSESSMENT ORDERS FOR THE ASSESSMENT
YEARS 2012-13 DATED 20-9-2014.
P8 : TRUE COPY OF THE ASSESSMENT ORDERS FOR THE ASSESSMENT
YEARS 2013-14 DATED 20-9-2014.
P9 : TRUE COPY OF THE COMMON ORDER OF THE DEPUTY
COMMISSIONER (APPEALS) II, ERNAKULAM DATED 21-4-2015.
P10 : TRUE COPY OF THE NOTICE DATED 17-9-2015.
P11 : TRUE COPY OF THE REPLY DATED 17-2-2016.
P12 : TRUE COPY OF THE ORDER DATED 11-7-2016 FOR ASSESSMENT
YEAR 2012-13.
P13 : TRUE COPY OF THE ORDER DATED 11-7-2016 FOR ASSESSMENT
YEAR 2013-14.
P14 : TRUE COPY OF THE RECTIFICATION APPLICATION
DATED 13-8-2016 FOR THE ASSESSMENT YEAR 2012-13
P15 : TRUE COPY OF THE RECTIFICATION APPLICATION
DATED 13-8-2016 FOR THE ASSESSMENT YEAR 2013-14.
P16 : TRUE COPY OF THE NOTICE DATED 9-9-2016.
P17 : TRUE COPY OF THE REPLY DATED 6-10-2016.
P18 : TRUE COPY OF THE ORDER REJECTING RECTIFICATION
APPLICATION FOR THE ASSESSMENT YEAR 2012-13
DATED 20-12-2016.
P19 : TRUE COPY OF THE ORDER REJECTING RECTIFICATION
APPLICATION FOR THE ASSESSMENT YEAR 2013-14
DATED 20-12-2016.
WP(C).No. 1034 of 2017 (D)
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P20 : TRUE COPY OF THE RECOVERY NOTICES FOR THE ASSESSMENT
YEAR 2012-2013 DATED 27-12-2016.
P21 : TRUE COPY OF THE RECOVERY NOTICES FOR THE ASSESSMENT
YEAR 2013-2014 DATED 27-12-2016.
RESPONDENT(S)' EXHIBITS NIL
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/TRUE COPY/
K.V. P.S.TO JUDGE
A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C). No. 1034 of 2017(D)
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Dated this the 27th day of November, 2017
JUDGMENT
The petitioner has approached this Court aggrieved by Exts.P12 and P13 order passed by the 1st respondent assessing authority, and Exts.P18 and P19 orders passed by the said authority rejecting rectification applications that were preferred pointing out rectifiable defects in Exts.P12 and P13 orders. In the writ petition it is the case of the petitioner that Exts.P12 and P13 orders were passed without complying with the procedure contemplated under Section 95 of the Kerala Value Added Tax Act.
2. I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents.
3. The learned Government Pleader would submit, on instructions, that Exts.P12 and P13 orders were passed by an officer different from the one who passed Exts.P7 and P8 orders. Taking note of the said submission and finding that the procedure contemplated under Section 95 was not followed while passing Exts.P12 and P13 orders, I quash Exts.P12 and P13 orders as also -2- W.P.(C). No. 1034 of 2017(D) Exts.P18 and P19 orders in the rectification application and direct the 1st respondent to complete the assessment for the assessment year 2012-2013 and 2013-2014, after hearing the petitioner and after taking note of the directions in Ext.P9 order of the first appellate authority. To enable the 1st respondent to do so, I direct the petitioner to appear before the 1st respondent at his Office at 11AM on 11.12.2017, along with his objections to the completion of the assessment in the manner stated in the notice issued to the petitioner. The 1st respondent shall pass fresh orders as directed, within one month thereafter.
The writ petition is disposed as above.
sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE das/ 27.11.2017