Kerala High Court
B.B.Santhosh Kumar vs The Commercial Tax Officer on 6 September, 2007
Author: C.N.Ramachandran Nair
Bench: C.N.Ramachandran Nair
IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 24747 of 2007(U)
1. B.B.SANTHOSH KUMAR,
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER,
... Respondent
2. THE DEPUTY COMMISSIONER(APPEALS),
3. THE DEPUTY TAHSILDAR(REVENUE RECOVERY),
For Petitioner :SRI.SANTHEEP ANKARATH
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :06/09/2007
O R D E R
C.N.RAMACHANDRAN NAIR, J.
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WP(C) No. 24747 of 2007
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Dated, this the 6th day of September, 2007
J U D G M E N T
Heard learned counsel for petitioner and learned Government Pleader. Even though petitioner claimed full exemption on the ground of second sale of taxable goods, the Assessing Officer declined exemption and made assessment because petitioner did not produce records / bills and other documents. Appeal filed is still pending. Learned Government Pleader on instructions submitted that petitioner has not even filed certificate of accounts in Form 50A and Form 50B in terms of Section 27A of the KGST Act. Even though appeal is filed and is pending, necessarily matter will have to be sent back to the Officer for fresh assessment based on records. However, since Form 50A and 50B certificates of accounts are not furnished, I feel some time can be granted to the petitioner to produce certificate of accounts and books of accounts including purchase bills before the Assessing Officer but on condition of payment of at least some of the amount of tax from out of the total demand, which is about Rs. 35 lakhs. In the circumstances, this writ petition is disposed of directing the petitioner to deposit an amount of rupees two lakhs within three weeks from now. If WP(C) No. 24747/2007 -2- payment is made, the Assessing Officer will give one more opportunity to the petitioner to furnish Form 50A and 50B certificates of accounts and books of accounts along with purchase bills for him to verify the same. Fresh assessment order will be issued after issuing pre-assessment notice and after giving an opportunity to the petitioner to file objection to such notice. Petitioner will approach the Officer and take notice of posting and appear with books of accounts and other documents on the posting date for the 1st respondent to complete assessment as directed above. The payment made by the petitioner will be adjusted towards the dues, if any, under the revised assessment and if no tax is payable by the petitioner, the amount paid will be refunded to the petitioner within two months from the date of completion of assessment. Revenue recovery proceedings will be kept in abeyance for three weeks from now and if rupees two lakhs is paid as above, recovery proceedings will remain stayed till fresh orders are issued as directed above. As and when fresh orders are issued, the Officer will recall the previous orders and petitioner can withdraw the appeal filed before the appellate authority.
This writ petition is disposed of as above.
(C.N.RAMACHANDRAN NAIR, JUDGE) jg