Kerala High Court
M/S.United Stationery vs The Commercial Tax Officer on 17 November, 2012
Author: Antony Dominic
Bench: Antony Dominic
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
SATURDAY, THE 17TH DAY OF NOVEMBER 2012/26TH KARTHIKA 1934
WP(C).No. 27198 of 2012 (Y)
---------------------------
PETITIONER(S)/PETITIONER:
------------------------
M/S.UNITED STATIONERY
PARK VIEW TOWER, MANANTHAVADY
REP.BY ITS MANAGING PARTER, P.RANJITH
BY ADVS.SRI.N.MURALEEDHARAN NAIR
SRI.V.K.SHAMUSUDHEEN
RESPONDENT(S):
--------------
THE COMMERCIAL TAX OFFICER
MANANTHAVADY-670645,WAYANAD DIST
BY GOVERNMENT PLEADER SHOBA ANNAMMA EAPPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17-11-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 27198 of 2012
APPENDIX
PETITIONER(S) EXHIBITS
EXT.P1:- TRUE COPY OF THE APPLICATIN FILED BY THE PETITONER BEFORE
THE RESPONDENT FOR THE YEAR 2009-10 DTD 22/10/2012
EXT.P2:- TRUE COPY OF THE APPLICATION FILED BY THE PETITIONER BEFORE
THE RESPONDENT FOR THE YEAR 2011-11 DTD 22/10/2012
EXT.P3:- TRUE COPY OF THE NOTICE U/S.25 OF THE KVAT ACT FOR THE YEAR
2009-10 DTD 22/10/2012
EXT.P4:- TRUE COP YOF THE NOTICE U/S.25 OF THE KVAT ACT FOR THE YEAR
2010-11 DTD 22/10/2012
EXT.P5:- TRUE COP YOF THE NOTICE U/S.67 OF THE KVAT ACT FOR THE YEAR
2009-10 DTD 22/10/2012
EXT.P6:- TRUE COPY OF THE NOTICE UNDER SECTIN OF THE KVAT ACT FOR THE
YEAR 2010-11 DTD 22/10/2012
EXT.P7:- TRUE COPY OF THE NOTICE FOR THE YEAR 2009-10 DTD 31/10/2012
EXT.P8:- TRUE COPY OF THE NOTICE FOR THE YEAR 2010-11 DTD 31/10/2012
EXT.P9:- TRUE COPY OF THE OBJECTION FILED BY THE PETITIONER BEFORE
THE RESPONDENT FOR THE YEAR 2009-10 DTD 9/11/2012
EXT.P10:- TRUE COPY OF THE OBJECTIN FILED BY THE PETITIENR BEFORE THE
RESPONDENT FOT THE YEAR 2010-11 DTD 9/11/2012
EXT.P11:- TRUE COPY OF THE NOTICE DTD 12/11/2012
/true copy/ PA To Judge
ANTONY DOMINIC, J
........................................
W.P.(C).27198/2012
..............................................
Dated this the 17th day of November, 2012
JUDGMENT
Exts.P1 and P2 are the two requests made by the petitioner to the respondent to permit them to file revised returns for the years 2009-10 and 2010-11. It appears that subsequent to the filing of those applications, Exts.P3 to P6 notices were issued proposing to complete assessment under Section 25 of the KVAT Act and to levy penalty under Section 67 of the Act, in respect of the years mentioned above. Still later, Exts.P7 and P8 notices were issued informing the petitioner that their request for permission to revise the returns is not admissible and they have been offered an opportunity of hearing also. On receipt of these notices, petitioner filed Exts.P9 and P10 objections. It is thereafter that this writ petition has been filed seeking to W.P.(C).27198/12 2 direct consideration of Exts.P1 and P2.
2. It is on receipt of Exts.P1 and P2, respondent has issued Exts.P7 and P8 notices. To those notices, petitioner has filed their objections also, as per Exts.P9 and P10.
3. Therefore, I direct the respondent to pass orders on Exts.P7 and P8 in the light of Exts.P9 and P10 and after affording the petitioner an opportunity of hearing. In order to avoid delay in the finalization of the matter, I direct that the petitioner shall appear before the respondent on 23.11.2012 between 10.00 am and 12.00 noon, when the Officer shall hear the petitioner and pass orders on Exts.P7 and P8 in the manner as directed above. In the meantime, proceedings pursuant to Exts.P3 to P6 will be kept in abeyance.
W.P.(C).27198/12 3
4. Petitioner will produce a copy of this judgment along with a copy of the writ petition before the respondent for compliance.
Writ petition is dispose of as above.
Sd/- ANTONY DOMINIC, JUDGE mrcs /true copy/ sd/- P.A. To Judge