Kerala High Court
M/S.Sophia Builders vs State Of Kerala on 11 December, 2015
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
THURSDAY, THE 10TH DAY OF AUGUST 2017/19TH SRAVANA, 1939
WP(C).No. 35419 of 2016 (B)
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PETITIONER:
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M/S.SOPHIA BUILDERS
DOOR NO.54/1287, 2, 24, SKYLINE AUTUM WOODS,
JAWAHAR NAGAR, KADAVANTHARA,
REPRESENTED BY ITS PROPRIETOR MR.JOYCE GEORGE.
BY ADV. SMT.K.LATHA
RESPONDENT(S):
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1. STATE OF KERALA
REPRESENTED BY THE CHIEF SECRETARY TO THE
GOVERNMENT OF KERALA, SECRETARIAT,
THIRUVANANTHAPURAM-695 001.
2. THE ASSISTANT COMMISSIONER (WORKS CONTRACT)
O/O THE DEPUTY COMMISSIONER, COMMERCIAL TAXES,
CLAS TOWER, 2ND FLOOR, OLD RAILWAY STATION ROAD,
ERNAKULAM-682018.
3. THE COMMISSIONER OF COMMERCIAL TAXES,
KILLIPPALAM, THIRUVANANTHAPURAM-695 002.
R1-R3 BY ADV. GOVERNMENT PLEADER SMT. JASMINE M. M.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10-08-2017, ALONG WITH WPC. 35420/2016, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
sdr/-
WP(C).No. 35419 of 2016 (B)
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APPENDIX
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PETITIONER(S)' EXHIBITS
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EXHIBIT P1 : THE TRUE COPY OF THIS NOTICE U/S 25(1) OF THE KVAT ACT
DATED 11-12-2015 ISSUED BY THE SECOND RESPONDENT TO THE
PETITIONER.
EXHIBIT P2 : THE TRUE COPY OF THE DETAILED REPLY FILED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT AGAINST THIS P1 NOTICE.
EXHIBIT P3 : THE TRUE COPY OF THE FINAL RE OPENED ASSESSMENT ORDER
DATED 30-8-2016 ISSUED BY THE SECOND RESPONDENT TO THE
PETITIONER FOR THE YEAR 2011-2012.
EXHIBIT P4 : THE TRUE COPY OF THE INTERIM STAY ORDER IN WPC.NO.33259 OF
2016 DATED 18TH DAY OF OCTOBER 2016.
RESPONDENT(S)' EXHIBITS NIL
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/TRUE COPY/
PA TO JUDGE
sdr/-
A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C) Nos.35419 & 35420 of 2016
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Dated this the 10th day of August, 2017
JUDGMENT
The issue involved in these writ petitions is squarely covered against the petitioner by a Division Bench decision of this Court in Silverline Villas & Apartments Pvt. Ltd. v. State od Kerala [2017 (2) KLT 770]. Accordingly, following the said decision, I dismiss these writ petitions. Taking note of the submission of the learned counsel for the petitioner that, against the additions made in the assessment order, an appeal has been preferred before the appellate authority, for adjudication of the issue of additions on merits, I make it clear that, the dismissal of these writ petitions will not stand in the way of the petitioner pursuing the appeal, stated to be pending before the appellate authority, for an adjudication of the issues on merits.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE sm/