Wp(C)/2970/2015 Of P.h.mohammad Nazar 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 WEDNESDAY, THE 11TH DAY OF FEBRUARY 2015/22ND MAGHA, 1936 WP(C).No. 2970 of 2015 (U) --------------------------- PETITIONER(S): -------------------------- P.H.MOHAMMAD NAZAR, AGED 61 YEARS, PROPRIETOR, PUTHENPURAYIL LIME INDUSTRIES, PONNAD P.O. MANNANCHERRY, ALAPPUZHA - 688 538. BY ADVS.SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS RESPONDENT(S)/RESPONDENTS: ---------------------------------------------------- 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER COMMERCIAL TAXES, ALAPPUZHA - 688 011. COMMERCIAL TAXES, ALAPPUZHA - 688 011. 2. THE DEPUTY COMMISSIONER COMMERCIAL TAXES, ALAPPUZHA - 688 001. R BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 2970 of 2015 (U) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS: ------------------------------------- EXT.P1: TRUE COPY OF CERTIFICATE OF REGISTRATION DATED 23/02/2008ISSUED BY 1ST RESPONDENT TO PETITIONER. EXT.P2: TRUE COPY OF MONTHLY RETURN FOR MARCH 2014. EXT.P3: TRUE COPY OF SUCH A DEFECT NOTICE DATED 19/06/2014 ISSUED TOPETITIONER BY 1ST RESPONDENT. EXT.P4: TRUE COPY OF REPLY SENT TO 1ST RESPONDENT ONLINE AGAINSTEXT.P3 NOTICE. EXT.P5: TRUE COPY OF NOTICE DATED 25/07/2014 ISSUED BY 1ST RESPONDENTTO THE PETITIONER. EXT.P6: TRUE COPY OF THE ORDER DATED 07/10/2014 ISSUED BY 1STRESPONDENT TO THE PETITIONER. EXT.P7: TRUE COPY OF REQUEST LETTER DATED 20/10/2014 FURNISHED BYPETITIONER BEFORE 1ST RESPONDENT. EXT.P8: TRUE COPY OF LETTER DATED 14/01/2015 ISSUED BY BRANCHMANAGER, FEDERAL BANK LTD, KALAVOOR TO PETITIONER. EXT.P9: TRUE COPY OF INFORMATION AVAILABLE IN KVATIS. RESPONDENT(S)' EXHIBITS:--------------------------------------- NIL //TRUE COPY// P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J.------------------------------- W.P.(C).NO.2970 OF 2015 (U)----------------------------------- Dated this the 11[th] day of February, 2015 J U D G M E N T The petitioner is aggrieved by Ext.P6 order of the 1[st]respondent, whereby the 1[st] respondent has cancelled the VATregistration issued to the petitioner, with effect from 31.3.2014. Inthe writ petition, it is the case of the petitioner that, while he hadreceived Ext.P5 notice under Section 16(10) of the KVAT Actproposing to cancel his registration for non-filing of returns fromNovember, 2013 onwards and for failure to renew the registration forthe year 2014-15, he had not filed an objection to the said noticewithin the time granted therein. Although, he subsequentlyapproached the 1[st] respondent with the said objection, and thenecessary documents, the 1[st] respondent was not inclined to considerthe same since Ext.P6 order had already been passed in themeanwhile. It is under these circumstances that the petitioner hasapproached this Court seeking a direction to the 1[st] respondent toreconsider the matter, after considering the objections and thedocuments produced by the petitioner. 2. I have heard Sri.Devananda Narasimham, the learnedcounsel appearing for the petitioner as also Smt.Sobha AnnammaEappen, the learned Government Pleader appearing for therespondents. 2. I have heard Sri.Devananda Narasimham, the learnedcounsel appearing for the petitioner as also Smt.Sobha AnnammaEappen, the learned Government Pleader appearing for therespondents. 3. On a consideration of the facts and circumstances of thecase, as also the submissions made across the bar, and also takingnote of the fact that Ext.P6 order is one that has serious consequencesas far as the petitioner dealer is concerned, in that it cancels theregistration certificate issued to him for carrying on his businessactivities, I feel that the ends of justice would require me to direct the1[st] respondent to reconsider the matter, after giving an opportunity tothe petitioner to produce the necessary documents, as well as hisobjections to the proposal of the 1[st] respondent. In order to enablethe 1[st] respondent to have a fresh consideration of the matter, I quashExt.P6 and direct the 1[st] respondent to consider the objections of thepetitioner, and the materials produced by him to substantiate hiscontentions on merits, before passing a fresh order within a period ofone month from the date of receipt of a copy of this judgment. The petitioner shall appear before the 1[st] respondent at 11.00 a.m. on25.2.2014 for a personal hearing in connection with the issue to bedecided by the 1[st] respondent. The writ petition is disposed as above. A.K.JAYASANKARAN NAMBIAR JUDGE prp