Kerala High Court
M/S. Metro Aggregates & Sand (I) Pvt. Ltd vs The Commercial Tax Officer (Wc) on 17 March, 2017
Author: P.R. Ramachandra Menon
Bench: P.R.Ramachandra Menon, V Shircy
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
&
THE HONOURABLE MRS. JUSTICE SHIRCY V.
TUESDAY, THE 13TH DAY OF JUNE 2017/23RD JYAISHTA, 1939
WA.No. 948 of 2017 () IN WP(C).6075/2017
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AGAINST THE ORDER/JUDGMENT IN WP(C) 6075/2017 of HIGH COURT OF KERALA
DATED 17-03-2017
APPELLANT/APPELLANT:
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M/S. METRO AGGREGATES & SAND (I) PVT. LTD.
PONNURUNNI,VYTTILA
ERNAKULAM, REPRESENTED BY ITS DIRECTOR,
JOSHY P.MATHEW
BYADVS.SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
RESPONDENT/RESPONDENT:
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THE COMMERCIAL TAX OFFICER (WC)
OLD RAILWAYSTATION ROAD,
ERNAKULAM, KOCHI 18
R BY GOVERNMENT PLEADER SRI. MOHAMMED RAFIQ
THIS WRITAPPEAL HAVING COME UP FOR ADMISSION ON 13-06-2017,
ALONG WITH WA.1044/2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
P.R. RAMACHANDRA MENON & SHIRCY V.,JJ.
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W.A.Nos.948 & 1044 of 2017
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Dated this the 13th day of June, 2017
JUDGMENT
P.R. Ramachandra Menon, J.
Correctness and sustainability of the verdict passed by the learned Single Judge in the writ petition filed by the petitioner/assessee is under challenge.
2. The crux of the grievance is that the challenge raised by the petitioner against Ext.P2 series notices issued by the authorities in respect of the different months of 2016 has not been properly appreciated with reference to actual facts and figures.
3. Heard the learned Counsel appearing for the appellant as well as the learned Government Pleader appearing for the respondent.
4. It is brought to the notice of this Court that, in view of the 'stop memo' issued by the Departmental Authorities, particularly the Mining & Geology W.A.Nos.948 & 1044 of 2017 2 Department, the quarry and crusher unit of the petitioner were not working for quite long, by virtue of which the appellant was not in a position to satisfy the tax in respect of different months, in terms of the compounded tax to be paid under Section 8 of the VAT Act. The petitioner contends that since there was no production, there cannot be any exigency to tax and hence challenge was raised against the notices concerned. There was also an alternative prayer, to the effect that in view of the huge liability, the petitioner might be permitted to satisfy the liability by way of reasonable instalments.
5. After hearing both the sides, the learned Single Judge held that the explanation sought to be offered from the part of the petitioner was not all palatable in view of the specific provision for compounding. By virtue of the option exercised by the petitioner and the sanction given accordingly, it was obligatory for the assessee to have satisfied the tax in terms of the compounding provision. It was accordingly, that interference was declined and the W.A.Nos.948 & 1044 of 2017 3 writ petition was dismissed. However, considering the submissions made by the learned Counsel for the petitioner/assessee, the learned Judge permitted the assessee to satisfy the arrears by way of 'six instalments', with default clause.
6. It is stated that the petitioner has satisfied a portion of the outstanding liability. We do not find any tenable ground to intercept the verdict passed by the learned Single Judge declining interference on merits. At the same time, the permission given to the assessee to clear the liability by way of six instalments requires to be modified, in view of the submissions made across the bar, stating that the assessee is ready to satisfy the same with effect from 1.7.2017. Accordingly, the date of first remittance stands modified and it shall be due on 1-7-2017, which shall be followed by the other instalments to be remitted on or before the first day of the succeeding months. Subject to this, the recovery proceedings, if any, shall be kept in abeyance. If any W.A.Nos.948 & 1044 of 2017 4 default is made with regard to any instalment, it will be open to the revenue to proceed with further steps, so as to realise the entire amount.
The appeals are disposed of accordingly.
P.R. RAMACHANDRA MENON JUDGE SHIRCY.V JUDGE smm