Kerala High Court
M/S.Falcon Agencies Private Ltd vs The State Of Kerala
Author: Antony Dominic
Bench: Antony Dominic
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
WEDNESDAY, THE 11TH DAY OF APRIL 2012/22ND CHAITHRA 1934
WP(C).No. 28326 of 2007 (V)
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PETITIONER(S):
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M/S.FALCON AGENCIES PRIVATE LTD.,
PARAGON BUILDINGS, SREENIVASA IYER ROAD, CHALUKUNNU
KOTTAYAM - 1.
REPRESENTED BY THE EXECUTIVE DIRECTOR.
BY ADV. SRI.C.K.THANU PILLAI
RESPONDENT(S):
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1. THE STATE OF KERALA,
REPRESENTED BY THE SECRETARY TO GOVERNMENT
TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM.
2. THE COMMISSIONER OF COMMERCIAL TAXES,
PUBLIC OFFICE BUILDINGS, THIRUVANANTHAPURAM - 33.
3. THE ASSISTANT COMMISSIONER (KVAT),
COMMERCIAL TAXES SPECIAL CIRCLE, KOTTAYAM.
BY GOVERNMENT PLEADER SOBHA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11-04-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).28326/07
APPENDIX
EXHIBITS
P1- TRUE COPY OF RETURN IN FORM NO.10 DATED 10.5.07 PRESENTED BEFORE
THE 3RD RESPONDENT
P2- TRUE COPY OF NOTICE NO.TIN 32050230524 DATED 28.5.07 ISSUED BY THE 3RD
RESPONDENT
P3- TRUE COPY OF TAX INVOICE NO.INV/A.153/06-07 DATED 29.038-07 ISSUED BY M/S
ELASTREX POLYMERS PVT LTD, KOTTAYAM
P4- TRUE COPY F TAX INVOICE NOEKM 00180/07-08 DATED 4.4.07 ISSUED BY THE
PETITIONER
P5- TRUE COPY OF TAX INVOINCE NO.N 700607 DATED 28.3.07 ISSUED BY M/S BATA
INDIA LTD, KOZHIKODE
P6- TRUE COPY OF CIRCULAR NO.39/2007 (C1-10760/07/CT) DATED 24.8.07 ISSUED BY
THE 2ND RESPONDENT
ADDL P7- TRUE COPY OF NOTICE NO.VCR 02/08-09 DATED 4.12.08 ISSUED BY THE
ADDL. 4TH RESPONDENT
ADDL.P8- TRUE COPY OF RECEIPT NO.35779 DATED 4.12.08 ISSUED BY THE ADL.
4TH RESPONDENT
ADDL.P9- TRUE COPY OF ORDER NO.VCR/OR/08-09 DATED 4.12.08 ISSUED BY THE
ADDL.4TH RESPONDENT
ADDL.P10- TRUE COPY OF TAX INVOICE NO.9645 DATED 3.12.08 ISSUED BY THE
PETITIONER
ADDL.P11- TRUE COPY OF TAX INVOICE NO.9648 DATED 3.12.08 ISSUED BY THE
PETITIONER
ADDL.P12- TRUE COPY OF TAX INVOICE NO.9649 DATED 3.12.08 ISSUED BY THE
PETITIONER
ADDL.P13- TRUE COPY OF TAX INVOICE NO.9661 DATED 3.12.08 ISSUED BY THE
PETITIONER
ADDL.P14- TRUE COPY OF TAX INVOICE NO.9672 DATED 3.12.08 ISSUED BY THE
PETITIONER
ADDL.P15- TRUE COPY OF TAX INVOICE NO.9677 DATED 3.12.08 ISSUED BY THE
PETITIONER
ADDL.P16- TRUE COPY OF TAX INVOICE NO.9682 DATED 3.12.08 ISSUED BY THE
PETITIONER
ADDL.P17- TRUE COPY OF TAX INVOICE NO.9683 DATED 3.12.08 ISSUED BY THE
PETITIONER
W.P.(C).28326/07
-2-
ADDL.P18- TRUE COPY OF TAX INVOICE NO.9684 DATED 3.12.08 ISSUED BY THE
PETITIONER
ADDL.P19- TRUE COPY OF TAX INVOICE NO.9685 DATED 3.12.08 ISSUED BY THE
PETITIONER
ADDL.P20- TRUE COPY OF TAX INVOICE NO.9692 DATED 3.12.08 ISSUED BY THE
PETITIONER
ADDL.P21- TRUE COPY OF TAX INVOICE NO.9702 DATED 3.12.08 ISSUED BY THE
PETITIONER
ADDL.P22- TRUE COPY OF TAX INVOICE NO.9703 DATED 3.12.08 ISSUED BY THE
PETITIONER
ADDL.P23- TRUE COPY OF CIRCULAR NO.22/07 (C1-10760/07/CT DATED 21.5.07
ISSUED BY THE 2ND RESPONDENT
/true copy/
P.A. To Judge
ANTONY DOMINIC, J
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W.P.(C).28326/2007
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Dated this the 11th day of April, 2012
JUDGMENT
Writ petition was filed challenging Sub Section 3 to Section 40A of the KVAT Act inserted by the Kerala Finance Act,2007 and to quash Ext.P6 Circular and the action taken thereunder. Subsequently, by the Kerala Finance Act, 2011, Sub Section 3 was deleted with retrospective effect from 1.4.2007 and the Circular has also been modified. Therefore, the challenge against Sub Section 3 does not survive for consideration.
In the light of the above, this Writ petition is closed, leaving it open to the petitioner to take advantage of the amended Act and the Circulars issued thereunder, when adjudication into Exts.P2 and P7 notices are completed.
Sd/- ANTONY DOMINIC, JUDGE /true copy/ P.A. To Judge mrcs