Kerala High Court
M/S. Parle Agro Pvt. Ltd vs Assistant Commissioner (Assessment) on 12 April, 2016
Author: A.M. Shaffique
Bench: A.M.Shaffique
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
MONDAY, THE 25TH DAYOF JULY2016/3RD SRAVANA, 1938
WP(C).No. 24395 of 2016 (Y)
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PETITIONER(S) :
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M/S. PARLE AGRO PVT. LTD.,
5/188, MEPPARAMBA PIRAYIRI P.O., PALAKKAD,
MUMBAI-400 099, REPRESENTED BY ITS MANAGER ACCOUNTS
SIVAKUMAR CHAKKITIYIL THAZHATHETHIL.
BY ADV. SRI.PREMJIT NAGENDRAN
RESPONDENT(S) :
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1. ASSISTANT COMMISSIONER (ASSESSMENT),
SPECIAL CIRCLE COMMERCIAL TAXES, PALAKKAD-678 001.
2. THE DEPUTY COMMISSIONER (APPEALS),
COMMERCIAL TAXES KOTTAYAM AT ERNAKULAM-682 015.
3. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
PALAKKAD.
BY SR.GOVERNMENT PLEADER SRI.SUDHEESH KUMAR
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 25-07-2016, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
Msd.
WP(C).No. 24395 of 2016 (Y)
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APPENDIX
PETITIONER(S)' EXHIBITS :
EXHIBIT P1 PHOTOSTAT COPY OF THE ASSESSMENT ORDER
NO. 32090580088/10-11 ISSUED BY THE ASSISTANT
COMMISSIONER (ASSESSMENT), PALAKKAD DATED 12-04-2016.
EXHIBIT P2 PHOTOSTAT COPY OF THE ASSESSMENT ORDER
NO. 32090580088/11-12 ISSUED BY THE ASSISTANT
COMMISSIONER (ASSESSMENT), PALAKKAD DATED 12-04-2016.
EXHIBIT P3 PHOTOSTAT COPY OF THE ASSESSMENT ORDER
NO. 32090580088/12-13 ISSUED BY THE ASSISTANT
COMMISSIONER (ASSESSMENT), PALAKKAD DATED 12-04-2016.
EXHIBIT P4 PHOTOSTAT COPY OF THE ASSESSMENT ORDER
NO. 32090580088/13-14 ISSUED BY THE ASSISTANT
COMMISSIONER (ASSESSMENT), PALAKKAD DATED 12-04-2016.
EXHIBIT P5 PHOTOSTAT COPY OF THE ASSESSMENT ORDER
NO. 32090580088/14-15 ISSUED BY THE ASSISTANT
COMMISSIONER (ASSESSMENT), PALAKKAD DATED 12-04-2016.
EXHIBIT P6 PHOTOSTAT COPY OF THE ASSESSMENT ORDER
NO. 32090580088/APRIL 2015 ISSUED BY THE ASSISTANT
COMMISSIONER (ASSESSMENT), PALAKKAD DATED 12-04-2016.
EXHIBIT P7 PHOTOSTAT COPY OF THE ASSESSMENT ORDER
NO. 32090580088/MAY 2015 ISSUED BY THE ASSISTANT
COMMISSIONER (ASSESSMENT), PALAKKAD DATED 12-04-2016.
EXHIBIT P8 PHOTOSTAT COPY OF THE ASSESSMENT ORDER
NO. 32090580088/JUNE 2015 ISSUED BY THE ASSISTANT
COMMISSIONER (ASSESSMENT), PALAKKAD DATED 12-04-2016.
EXHIBIT P9 PHOTOSTAT COPY OF ORDER IN KVATA 1563/2016
DATED 28-05-2016 ISSUED BY THE SECOND RESPONDENT.
EXHIBIT P10 PHOTOSTAT COPY OF ORDER IN KVATA 1564/2016
DATED 28-05-2016 ISSUED BY THE SECOND RESPONDENT.
EXHIBIT P11 PHOTOSTAT COPY OF ORDER IN KVATA 1565/2016
DATED 30-05-2016 ISSUED BY THE SECOND RESPONDENT.
EXHIBIT P12 PHOTOSTAT COPY OF ORDER IN KVATA 1566/2016
DATED 30-05-2016 ISSUED BY THE SECOND RESPONDENT.
EXHIBIT P13 PHOTOSTAT COPY OF ORDER IN KVATA 1567/2016
DATED 30-05-2016 ISSUED BY THE SECOND RESPONDENT.
WP(C).No. 24395 of 2016 (Y)
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EXHIBIT P14 PHOTOSTAT COPY OF ORDER IN KVATA 1568/2016
DATED 31-05-2016 ISSUED BY THE SECOND RESPONDENT.
EXHIBIT P15 PHOTOSTAT COPY OF ORDER IN KVATA 1569/2016
DATED 31-05-2016 ISSUED BY THE SECOND RESPONDENT.
EXHIBIT P16 PHOTOSTAT COPY OF ORDER IN KVATA 1570/2016
DATED 31-05-2016 ISSUED BY THE SECOND RESPONDENT.
EXHIBIT P17 PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR 2010-11
DATED 18-06-2016.
EXHIBIT P18 PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR 2011-12
DATED 18-06-2016.
EXHIBIT P19 PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR 2012-13
DATED 18-06-2016.
EXHIBIT P20 PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR 2013-14
DATED 18-06-2016.
EXHIBIT P21 PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR 2014-15
DATED 18-06-2016.
EXHIBIT P22 PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR
APRIL 2015 DATED 18-06-2016.
EXHIBIT P23 PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR
MAY 2015 DATED 18-06-2016.
EXHIBIT P24 PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR
JUNE 2015 DATED 18-06-2016.
EXHIBIT P25 PHOTOSTAT COPY OF THE STAY PETITION FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR 2010-11.
EXHIBIT P26 PHOTOSTAT COPY OF THE STAY PETITION FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR 2011-12.
EXHIBIT P27 PHOTOSTAT COPY OF THE STAY PETITION FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR 2012-13.
EXHIBIT P28 PHOTOSTAT COPY OF THE STAY PETITION FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR 2013-14.
WP(C).No. 24395 of 2016 (Y)
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EXHIBIT P29 PHOTOSTAT COPY OF THE STAY PETITION FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR 2014-15.
EXHIBIT P30 PHOTOSTAT COPY OF THE STAY PETITION FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR
APRIL 2015.
EXHIBIT P31 PHOTOSTAT COPY OF THE STAY PETITION FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR
MAY 2015.
EXHIBIT P32 PHOTOSTAT COPY OF THE STAY PETITION FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR
JUNE 2015.
EXHIBIT P33 COMMON ORDER PASSED IN INTP.NO. 82 TO 89/2016 IN TA(VAT)
NOS. 94 TO 101/2016 BY THE THIRD RESPONDENT
DATED 08-07-2016.
EXHIBIT P34 COPY OF THE ORDER DATED 11-07-2016 PASSED IN S.L.P.14697
AND 14698/2016 BY THE SUPREME COURT OF INDIA.
RESPONDENT(S)' EXHIBITS :
NIL
//TRUE COPY//
P.S.TOJUDGE.
Msd.
A.M. SHAFFIQUE, J.
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W.P. (C) No. 24395 of 2016
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Dated this, the 25th day of July, 2016
J U D G M E N T
Petitioner has approached this Court inter alia seeking for a direction to the 3rd respondent to consider and dispose of Exts.P17 to P24 appeals on merit and challenging Ext.P33 order by which the stay petitions filed by the petitioner have been dismissed.
2. The main contention urged by the petitioner is that the petitioner has valid contentions to be urged in the appeals. It is stated that though the High Court has taken a decision which has become final in OTA No.7/2014, petitioner has preferred Special Leave Petitions before the Supreme Court and the Court has ordered notice in the Special Leave Petitions as per order dated 11/7/2016. The above fact has not been properly considered by the appellate authority is the contention urged by the petitioner.
3. Perusal of Ext.P33 order would show that the order had been passed taking into account the law laid down by this Court, which cannot be treated as illegal in any manner.
4. Learned counsel for the petitioner submits that the liability in terms of the assessment orders would be substantial W.P(C) No.24395/16 -:2:- and will come to more than `4 crores and the petitioner should be given some concession until the appeals are disposed of.
5. Having heard the learned counsel for the petitioner as well as the learned Government Pleader, I am of the view that since the Apex Court is seized of the matter, it would be appropriate to stay further proceedings pursuant to the demands made on condition of the petitioner remitting 50% of the amount covered by Ext.P33 order. Petitioner had sought for some time to remit the said amount as well.
Taking into consideration the aforesaid facts, the writ petition is disposed of as under;
(i) Ext.P33 order stands modified to the extent of granting stay of the demands on condition of the petitioner remitting 50% of the demand and furnishing security for the balance amount.
(ii) Petitioner is granted three months' time to pay 50% of the amount demanded, which shall be paid by the petitioner in three equal monthly instalments starting from 22/8/2016.
(iii) If there is default in payment of the aforesaid amount, W.P(C) No.24395/16 -:3:- it shall be open for the revenue authorities to take appropriate steps in accordance with law.
Sd/-
A.M. SHAFFIQUE, JUDGE Rp25/07/2016 //True Copy// P.S to Judge