Wp(C)/24098/2017 Of V.a.antony v. The Agricultural Income Tax & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 20TH DAY OF JULY 2017/29TH ASHADHA, 1939 WP(C).No. 24098 of 2017 (I) ---------------------------------------- PETITIONER(S): ---------------------- V.A.ANTONY PROPRIETOR, AMALA ENTERPRISES VADUTHALA JETTY P.O, AROOKUTTY, ALAPPUZHA DISTRICT, PIN - 688 535, BY ADVS.SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS RESPONDENT(S): ------------------------- 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER COMMERCIAL TAXES, KUTHIYATHODE, PIN - 688 533 COMMERCIAL TAXES, KUTHIYATHODE, PIN - 688 533 2. THE COMMISSIONER OF COMMERCIAL TAXES, TAX TOWER, KILLIPPALAM, KARAMANA P.O, KARAMANA P.O, THIRUVANANTHAPURAM, PIN - 695 002 BY GOVERNMENT PLEADER, SRI. SHAMSUDEEN V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-07-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rk WP(C).No. 24098 of 2017 (I) ------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------ EXHIBIT P1 TRUE COPY OF THE PRE-ASSESMENT NOTICE DATED 08-03-2016 ISSUED U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2011-12 BY THE 1ST RESPONDENT TO THE PETITIONERISSUED U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2011-12 BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2 TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 08-03-2016 ISSUED U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2012-13 BY THE 1ST RESPONDENT TO THE PETITIONERISSUED U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2012-13 BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P3 TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 08-03-2016 ISSUED U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2014-15 BY THE 1ST RESPONDENT TO THE PETITIONERISSUED U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2014-15 BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 31-05-2017 PASSED BY 1ST RESPONDENT U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2011-12BY 1ST RESPONDENT U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2011-12 EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 31-05-2017 PASSED BY 1ST RESPONDENT U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2012-13BY 1ST RESPONDENT U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2012-13 EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER DATED 31-05-2017 PASSED BY 1ST RESPONDENT U/S 25 (1) OF THE KVAT ACT FOR THE YEAR 2014 - 15.BY 1ST RESPONDENT U/S 25 (1) OF THE KVAT ACT FOR THE YEAR 2014 - 15. EXHIBIT P7TRUE COPY OF THE RETURN FILED BY THE SUPPLIER, SACHIN TIMBERS AGAINST ITS SALE BILL DATED 16-06-11 IN RESPECT OF TAXEFFECT RS.7,437/-TIMBERS AGAINST ITS SALE BILL DATED 16-06-11 IN RESPECT OF TAXEFFECT RS.7,437/- RESPONDENT(S)' EXHIBITS: NIL ---------------------------------------- //TRUE COPY// PS TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.24098 of 2017 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 20[th] day of July, 2017 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P4to P6 assessment orders passed against him under the Kerala ValueAdded Tax Act. It is the case of the petitioner in the writ petitionthat the said assessment orders were passed without hearing thepetitioner, and therefore, are vitiated on account of non-compliancewith the rules of natural justice. 2. I have heard the learned counsel for the petitioner and thelearned Government Pleader for the respondents. PS TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.24098 of 2017 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 20[th] day of July, 2017 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P4to P6 assessment orders passed against him under the Kerala ValueAdded Tax Act. It is the case of the petitioner in the writ petitionthat the said assessment orders were passed without hearing thepetitioner, and therefore, are vitiated on account of non-compliancewith the rules of natural justice. 2. I have heard the learned counsel for the petitioner and thelearned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of thecase and the submissions made across the bar, I find from a perusalof Exts.P4 to P6 assessment orders that the petitioner did not eitherrespond to the pre-assessment notice or the hearing notice thatwere served on him, and it is under those circumstances that theassessment orders were passed ex parte and without hearing thepetitioner. Considering the facts in the present case, I am of theview that Exts.P4 to P6 assessment orders do not call for anyinterference by this Court in these proceedings under Article 226 ofthe Constitution of India. The writ petition in its challenge against Exts.P4 to P6 assessment orders, therefore fails, and is accordingly,dismissed. Taking note of the submission of the learned counsel for thepetitioner that the petitioner would require some time to move theappellate authority, recovery steps pursuant to Exts.P4 to P6assessment orders shall be kept in abeyance for a period of threeweeks, so as to enable the petitioner to move the appellate authorityin the meanwhile. sm/ Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE