Kerala High Court
M.Abdul Azeez vs Asst.Commissioner-Ii on 10 October, 2013
Author: K. Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
FRIDAY, THE 27TH DAY OF JUNE 2014/6TH ASHADHA, 1936`
WP(C).No. 16310 of 2014 (K)
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PETITIONER(S):
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M.ABDUL AZEEZ,
ANZAR CASHEW COMPANY,
CHANDANATHOPE P.O.,
KOLLAM.
BY ADVS.SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
SRI.MAHESH V.MENON.
RESPONDENT(S):
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1. ASST.COMMISSIONER-II,
COMMERCIAL TAXES SPECIAL CIRCLE,
KOLLAM-691 001.
2. STATE OF KERALA
REP BY ITS SECRETARY,
TAXES DEPARTMENT,
GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM-695 001.
BY SENIOR GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
27-06-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
rvs/
WP(C).No. 16310 of 2014 (K)
APPENDIX
PETITIONER(S)' EXHIBITS :
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EXT. P1:- COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE IST RESPONDENT
9/2/2012.
EXT. P2:- COPY OF NOTICE ISSUED BY THE IST RESPONDENT DATED 10/10/2013.
EXT. P3:- COPY OF ORDER ISSUED BY THE IST RESPONDENT 25/03/2014.
RESPONDENT(S)' EXHIBITS:
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NIL.
/true copy/
P.A.TO JUDGE
rvs/
K. VINOD CHANDRAN, J.
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W.P.(C) No. 16310 of 2014
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Dated this the 27th day of June, 2014
J U D G M E N T
The petitioners only contention is that Ext.P3 assessment order passed has no nexus with the proposal as per Ext.P1. Though the additions proposed is with respect to the F forms and C forms, but however, did not disclose any reasons as to why such dis-allowance was proposed. In Ext.P3 it is seen that the F forms filed by the petitioner was said to fall under a list of fraudulent F forms. In such circumstance, since evidently the dealer had not been put to notice of the exact delinquency, necessarily a fresh notice would have to be issued. Ext.P3 is set aside only for that purpose. This Court has not looked into the merits of the case. The Assessing Officer will be entitled to issue a fresh notice as provided under the statute.
Writ petition disposed of.
Sd/-
K.VINOD CHANDRAN,
jma Judge
//true copy//
P.A to Judge