Kerala High Court
Bayer Crop Science Limited vs State Of Kerala on 4 October, 2018
Author: Dama Seshadri Naidu
Bench: Dama Seshadri Naidu
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 04TH DAY OF OCTOBER 2018 / 12TH ASWINA,
1940
WP(C).No. 27700 of 2018
PETITIONER/S:
BAYER CROP SCIENCE LIMITED
HAVING REGISTERED OFFICE AT BAYER HOUSE,
CENTRAL AVENUE, HIRANANDANI ESTATE, THANE,
MAHARASHTRA-400 607, REPRESENTED BY ITS POWER
OF ATTORNEY HOLDER MR.G.V.PADMANABHAN,
MANAGER, TAXATION AND LEGAL, BAYER CORP
SCIENCE LIMITED, KERALA BRANCH, COMMERCIAL
CENTRE, KODIMATHA, KOTTAYAM-686 001.
BY ADVS.
REKHA VASUDEVAN
SMT.V.DEEPA
RESPONDENT/S:
1 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
TAX DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM.695 001.
2 THE COMMISSIONER OF TAXES,
THIRUVANANTHAPURAM 695001
3 THE DEPUTY COMMISSIONER OF TAXES,
COMMERCIAL TAXES, SPECIAL CIRCLES, CIVIL
STATION, ALAPPUZHA. 688001
-2-
W.P.(C). No. 27700 of 2018
4 THE ASSISTANT COMMISSIONER,
COMMERCIAL TAXES, SPECIAL CIRCLES, CIVIL
STATION, ALAPPUZHA 688001
BY ADV. GOVERNMENT PLEADER
OTHER PRESENT:
GP.DR. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 04.10.2018, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
JUDGMENT
The petitioner in the writ petition seeks the following reliefs:
"i. Quash Exhibit P8 notice issued by th the 4 respondent by the issuance of the writ, order or direction.
ii. Declare that the petitioner herein is entitled to get the monthly returns for the months of August 2010, November 2011, December 2012, May 2012, June 2012, July 2012, August 2012, January 2014 and November 2015 rectified.
iii. Direct the 4th respondent to permit the petitioner to rectify the monthly returns filed by it for the month of August 2010, November 2011, December 2012, May 2012, June 2012, July 2012, August 2012, January 2014 and November 2015 with respect to the defect noted by it, by the issuance of writ of mandamus, or other appropriate writ, order or direction."-3- W.P.(C). No. 27700 of 2018
In the light of a judgment, dated 13th August 2018, in WP(C). No.12478 of 2018, I dispose of this writ petition, by applying the same ratio.
Sd/-
DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE REPRESENTATION FILED BY THE PETITIONER TO THE 4TH RESPONDENT, DATED 10.08.2012.
EXHIBIT P2 TRUE COPY OF THE REPRESENTATION FILED BY THE PETITIONER TO THE 4TH RESPONDENT, DATED 06.09.2012.
EXHIBIT P3 TRUE COPY OF THE REPRESENTATION FILED BY THE PETITIONER TO THE 4TH RESPONDENT, DATED 15.10.2012.
EXHIBIT P4 TRUE COPY OF THE REPRESENTATION FILED BY THE PETITIONER TO THE 4TH RESPONDENT, DATED 06.11.2012.
EXHIBIT P5 TRUE COPY OF THE REPRESENTATION FILED BY THE PETITIONER TO THE 4TH RESPONDENT, DATED 22.02.2013.-4- W.P.(C). No. 27700 of 2018
EXHIBIT P6 TRUE COPY OF THE REPRESENTATION FILED BY THE PETITIONER TO THE 4TH RESPONDENT, DATED 08.04.2014.
EXHIBIT P7 TRUE COPY OF THE REPRESENTATION FILED BY THE PETITIONER TO THE 4TH RESPONDENT, DATED 29.01.2016.
EXHIBIT P8 A TRUE COPY OF THE NOTICE NO.
32040214222/2017-18 DATED 21.04.2017 ISSUED BY THE 4TH RESPONDENT.