Kerala High Court
H. & R. Johnson (India) Limited vs The Assistant Commissioner ... on 31 December, 2008
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
MONDAY, THE 12TH DAY OF NOVEMBER 2012/21ST KARTHIKA 1934
WP(C).No. 26009 of 2012 (A)
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PETITIONER(S):
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H. & R. JOHNSON (INDIA) LIMITED,
XLI/580, KRISHNA NIVAS, ADV.EASWARA IYER ROAD,
ERNAKULAM - 682 035.
REPRESENTED BY ITS AUTHORIZED SIGNATORY
MR.SREERAMAKRISHNAN.
BY ADVS.SRI.JOSEPH KODIANTHARA (SENIOR ADVOCTE)
SRI.V.ABRAHAM MARKOS
SRI.MATHEWS K.UTHUPPACHAN
SRI.BINU MATHEW
SRI.TERRY V.JAMES
SRI.B.J.JOHN PRAKASH
SRI.TOM THOMAS (KAKKUZHIYIL)
RESPONDENT(S):
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THE ASSISTANT COMMISSIONER (ASSESSMENT),
COMMERCIAL TAXES,
SPECIAL CIRCLE -1,
ERNAKULAM - 682 035.
BY SENIOR GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12-11-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
MJL
WP(C).No. 26009 of 2012 (A)
APPENDIX
PETITIONER'S EXHIBITS:
EXT.P1 : TRUE COPY OF RETURN FILED BY THE PETITIONER ON 30/04/2008
UNDER KVAT RULES 2005 IN FORM NO.10 FOR THE YEAR 2007-08.
EXT.P2 : TRUE COPY OF AUDITED REPORT DATED 31/12/2008 IN FORM
NO.13 FOR THE YEAR 2007-08 FILED BY THE PETITIONER.
EXT.P3 : TRUE COPY OF REVISED RETURN FILED BY THE PETITIONER
UNDER THE KVAT RULES 2005 FOR THE YEAR 2007-08.
EXT.P4 : TRUE COPY OF REVISED AUDITED REPORT FILED BY THE
PETITIONER UNDER THE KVAT RULES 2005 FOR THE YEAR
2007-08.
EXT.P5 : TRUE COPY OF RELEVANT PAGES OF THE PETITIONER'S LETTER
DELIVERY BOOK.
EXT.P6 : TRUE COPY OF NOTICE DATED 25/09/2012 ISSUED UNDER
SECTION 25(1) OF THE KVAT ACT BY THE RESPONDENT.
EXT.P7 : TRUE COPY OF PRELIMINARY REPLY DATED 8/10/2012 FILED BY
THE PETITIONER BEFORE THE RESPONDENT WITHOUT
ANNEXURES.
EXT.P8 : TRUE COPY OF REPLY DATED 30/10/2012 FILED BY THE
PETITIONER BEFORE THE RESPONDENT.
RESPONDENT'S EXHIBITS: NIL
/TRUE COPY/
P A TO JUDGE
MJL
K.VINOD CHANDRAN, J
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W.P.(C).NO.26009 OF 2012
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Dated this the 12 th day of November,2012
J U D G M E N T
The Challenge is against Exhibit P6 notice specifically paragraph 3 of the notice which, directs the dealer to file statement of accounts in respect of the activities in the State separately along with the consolidated Balance sheet and Profit and Loss Account.
2. The learned Government Pleader, on instructions, submits that the above mandate is available in Rule 60 of the Kerala Value Added Tax Rules 2005, and the learned Senior Counsel appearing for the petitioner undertakes that the same would be complied, but, however, the petitioner requires a month's time to provide such separate statement of accounts. The apprehension of the petitioner is, that, in the meanwhile the assessment would be completed.
3. In the above circumstance, it is directed that W.P.(C).NO.26009 OF 2012 the assessment proceedings shall be kept in abeyance for a period of one month, ie. till 17/12/2012, within which time the petitioner shall satisfy the mandate contained in Rule 60 of the Rules.
Writ petition is disposed of with the above direction.
Sd/-K.VINOD CHANDRAN, JUDGE / TRUE COPY/ P A TO JUDGE MJL