Wp(C)/29925/2014 Of M/S.kavunkal Granites v. Agricultural Income Tax Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 23RD DAY OF FEBRUARY 2015/4TH PHALGUNA, 1936 WP(C).NO. 29925 OF 2014 (M) ---------------------------- PETITIONER(S): -------------------------- M/S.KAVUNKAL GRANITES (P) LTD., MALAYALAPUZHA - ERAM-P.O., PATHANAMTHITTA, REPRESENTED BY ITS MANAGING DIRECTOR SABU KURIAKOSE. BY ADVS.SRI.AJI V.DEV SRI.SUSHANTH.J. RESPONDENT(S): ---------------------------- 1. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, RANNY - 686 101. COMMERCIAL TAX OFFICER, RANNY - 686 101. 2. INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, PATHANAMTHITTA -689 645. COMMERCIAL TAXES, PATHANAMTHITTA -689 645. 3. THE COMMISSIONER OF COMMERCIAL TAXES, TAX TOWERS, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. THIRUVANANTHAPURAM - 695 002. 4. THE SECRETARY TO GOVERNMENT, TAXES, THIRUVANANTHAPURAM - 695 001. BY GOVT. PLEADER SRI.SUDHEESH KUMAR. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).NO. 29925 OF 2014 (M) APPENDIX PETITIONER'S EXHIBITS:- P1 - A TRUE COPY OF THE PURCHASE BILL OF THE PRIMARY CRUSHER DATED 20.07.2012.CRUSHER DATED 20.07.2012. P1(A) - A TRUE COPY OF THE PURCHASE BILL OF THE CONE CRUSHER DATED 23.10.2012.DATED 23.10.2012. P1(B) - A TRUE COPY OF THE PURCHASE BILL OF THE VSI MACHINE DATED 31.10.2012.DATED 31.10.2012. P2 - A TRUE COPY OF THE APPLICATION IN FORM - 1B DATED 22.07.2014. P3 - A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 19.09.2014.DATED 19.09.2014. P4 - A TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 10.10.2014.DATED 10.10.2014. P5 - A TRUE COPY OF THE PROCEEDINGS DATED 20.10.2014 PASSED BY THE 1ST RESPONDENT REJECTING COMPOUNDING APPLICATION.THE 1ST RESPONDENT REJECTING COMPOUNDING APPLICATION. P6 - A TRUE COPY OF THE FORM 1E AVAILABLE FROM KVATIS P7 - A TRUE COPY OF THE JUDGMENT DATED 05.03.2009 REPORTED IN (2009) 17 KTR 162.REPORTED IN (2009) 17 KTR 162. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. ............................................................. ............................................................. Dated this the 23[rd] day of February, 2015 J U D G M E N T The petitioner has approached this Court challenging Ext.P5order passed by the 1[st] respondent whereby his application forcompounding under Section 8(b) of the Kerala Value Added TaxAct, 2003, read with Rule 11 of the Kerala Value Added Tax Rules,2005 has been rejected. In the writ petition, the petitionerchallenges Ext.P5, inter alia, on the ground that the rejection of hisapplication for compounding by the 1[st] respondent was by ignoringthe statutory provisions and without adverting to the factualsituation prevailing in his unit. The petitioner has not, however,demonstrated any inherent illegality in Ext.P5 order on account ofany lack of jurisdiction in the officer passing the said order. Inthat view of the matter, I feel that the remedy of the petitioner is toprefer an appeal against Ext.P5 order before the appellateauthority under the Kerala Value Added Tax Act. Thus, withoutprejudice to the right of the petitioner to impugn Ext.P5 orderbefore the appellate authority under the Kerala Value Added TaxAct, the present writ petition, in its challenge against Ext.P5 order,is dismissed as not maintainable. W.P.(C).No.29925 of 2014 W.P.(C).No.29925 of 2014 Counsel for the petitioner would submit that he will prefer theappeal against Ext.P5 order within a period of two weeks fromtoday and prays that recovery steps against him the put on hold tillsuch time so as to enable him to approach the appellate authority.Taking note of the said submission of counsel for the petitioner, Imake it clear that recovery steps for recovery of any amount of taxor penalty from the petitioner shall be kept in abeyance for aperiod of two weeks from today so as to enable the petitioner toapproach the appellate authority. A.K.JAYASANKARAN NAMBIAR JUDGE mns