Kerala High Court
Maggie Jose vs The Commercial Tax Officer on 22 December, 2015
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 15TH DAY OF FEBRUARY 2016/26TH MAGHA, 1937
WP(C).No. 5646 of 2016 (E)
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PETITIONER(S) :
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MAGGIE JOSE,
M/S.DEVASSY JOSE & SONS, D.NO.VI/740,
NJATHUL MUSLIMIN TRUST BUILDING, BAZAR ROAD, KOCHI.
BY ADVS.SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
RESPONDENT(S) :
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1. THE COMMERCIAL TAX OFFICER,
1ST CIRCLE, MATTANCHERRY- 682 002.
2. THE INSPECTING ASST.COMMISSIONER,
DEPARTMENT OF COMMERCIAL TAX, KAKKANAD- 682 030.
BY GOVERNMENT PLEADER SMT.LILLY.K.T
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 15-02-2016, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
Msd.
WP(C).No. 5646 of 2016 (E)
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APPENDIX
PETITIONER(S)' EXHIBITS :
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P1: COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR
THE YEAR 2012-2013 DATED 22.12.2015.
P1(A): COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR
THE YEAR 2013-2014 DATED 22.12.2015.
P1(B): COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR
THE YEAR 2014-2015 DATED 15.01.2016.
P2: COPY OF APPLICATION SUBMITTED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT DATED 03.02.2016.
P2(A): COPY OF APPLICATION SUBMITTED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT DATED 03.02.2016.
P2(B): COPY OF APPLICATION SUBMITTED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT DATED 03.02.2016.
P3: COPY OF LETTER SUBMITTED BY THE PETITIONER'S SON BEFORE
THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, MATTANCHERRY
DATED 04.02.2016.
RESPONDENT(S)' EXHIBITS :
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NIL
//TRUE COPY//
P.A.TO JUDGE.
Msd.
A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C) No.5646 of 2016
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Dated this the 15th day of February 2016
JUDGMENT
Against Ext. P1 series of assessment orders under the Kerala Value Added Tax (KVAT) Act, the petitioner has preferred Ext.P2 series of rectification applications before the 1st respondent. Along with the rectification application, the petitioner has also produced Ext.P3 letter of the petitioner's son, to show that he is also a separate dealer under the KVAT Act.
2. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents.
3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:
i) The 1st respondent shall consider and pass orders on Ext.P2 series of rectification applications in the light of Ext.P3 letter, within a period of one month from the date of receipt of a copy of this judgment, after hearing the W.P.(c).No.5646 of 2016 : 2 : petitioner.
ii) Recovery steps for recovery of amounts confirmed against petitioner by Ext.P1 series of assessment orders shall be kept in abeyance till orders are passed by the 1st respondent as directed above and communicated to the petitioner.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE sm/