Wp(C)/11476/2019 Of Amala Cancer Hospital Society v. The Agricultural Income Tax Officer And Sales Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 03RD DAY OF SEPTEMBER 2019 / 12TH BHADRA, 1941 WP(C).No.11476 OF 2019(H) PETITIONER: AMALA CANCER HOSPITAL SOCIETY,AMALA NAGAR, TRISSUR - 680 555, KERALA, REPRESENTED BY FINANCE MANAGER, SRI.BABY SCARIA. BY SR. ADV. SRI. RAJU JOSEPH ADV. SRI.C.JOSEPH ANTONY RESPONDENTS: BY DR. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON03.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Heard Sri. Raju Joseph, the learned Senior Counsel for the petitioner and Dr. Thushara James, the learnedGovernment Pleader for the respondents. 2.The petitioner assails Ext.P6 assessmentorder dated 27.03.2019. The ground of challengeagainst Ext.P6 assessment order is that reply ofpetitioner dated 26.03.2019 and Ext.P5 request arereferred to and without affording opportunity topetitioner, Ext.P6 assessment order dated 27.03.2019was passed by the first respondent. Therefore, thepetitioner contends that Ext.P6 is illegal and violative ofprinciples of natural justice. The petitioner assails Ext.P6 assessment 3.The writ petition was listed for admission on10.04.2019 and at the request of respondents, the writpetition was adjourned from time to time. 4.The statement of respondents is filed and after perusing the stand taken in the statement, the Court directed the respondents to produce the originalfile for inspection of Court. The file is made availablefrom the office of the first respondent. 5. After perusing the record, I am satisfied the objection raised against Ext.P6 is tenable and Ext.P6 isliable to be set aside on the short ground of violative ofprinciples of natural justice. 6.following orders:- The writ petition is disposed of by the a) Ext.P6 is set aside. The matter is remitted back to the first respondent for consideration anddisposal in accordance with law. b) The petitioner is directed to appear before the first respondent on 19.09.2019 on 11 A.M. withreply/books of accounts as the petitioner is advised inthis behalf. c) The first respondent either on 19.09.2019 or on any other date to which the enquiry standsadjourned and duly intimated to the petitioner disposesof the assessment. The assessment, after remand as WP(C).No.11476 OF 2019(H) 4 directed by this Court, shall be completed on or before20.10.2019. Sd/-S.V.BHATTIJUDGE DCS APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE NOTICE DATED 05/03/2019 INRESPECT OF THE YEAR 2012-13.RESPECT OF THE YEAR 2012-13. EXHIBIT P2TRUE COPY OF THE NOTICE IN RESPECT OF THE YEAR 2013-2014 ISSUED UNDER 25(1) KVAT ACT DATED 05/03/2019.YEAR 2013-2014 ISSUED UNDER 25(1) KVAT ACT DATED 05/03/2019. EXHIBIT P3TRUE COPY OF THE NOTICE IN RESPECT OF THE YEAR 2014-2015 ISSUED UNDER 25(1) KAVT ACT DATED 05/03/2019.YEAR 2014-2015 ISSUED UNDER 25(1) KAVT ACT DATED 05/03/2019. EXHIBIT P4DETAILS OF COLLECTION MADE BY THE PETITIONER DURING THE FINANCIAL YEAR 2012-13.PETITIONER DURING THE FINANCIAL YEAR 2012-13. EXHIBIT P5TRUE COPY OF THE REQUEST MADE BY PETITIONERTO THE FIRST RESPONDENT DATED 23/03/2019.TO THE FIRST RESPONDENT DATED 23/03/2019. EXHIBIT P6TRUE COPY OF THE ORDER PASSED BY THE FIRST RESPONDENT DATED 27/03/2019.RESPONDENT DATED 27/03/2019.