Wp(C)/7892/2016 Of Trijo C.john v. Agricultural Income Tax & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 1ST DAY OF MARCH 2016/11TH PHALGUNA, 1937 WP(C).No. 7892 of 2016 (J) --------------------------- PETITIONER(S): ----------------------- TRIJO C.JOHN, (PROPRIETOR), THOMSON ELECTRICALS, PARAPPUR, THRISSUR-680 552. BY ADV. SRI.K.S.HARIHARAN NAIR. RESPONDENT(S): ---------------------------- THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, POOTHOLE P.O., THRISSUR-680 004. BY GOVT. PLEADER SMT.LILLY K.T. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-03-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. WP(C).No. 7892 of 2016 (J) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1COPY OF THE ANNUAL RETURN FOR THE YEAR 2013-14. EXT.P1ACOPY OF THE ANNUAL RETURN FOR THE YEAR 2014-15. EXT.P2COPY OF THE REQUEST FOR REVISING THE RETURN DATED 09/12/2015 FOR THE YEAR 2013-14.DATED 09/12/2015 FOR THE YEAR 2013-14. EXT.P2ACOPY OF THE REQUEST FOR REVISING THE RETURN DATED 09/12/2015 FOR THE YEAR 2014-15.DATED 09/12/2015 FOR THE YEAR 2014-15. EXT.P3COPY OF THE NOTICE DATED 14/12/2015 ISSUED BY THE RESPONDENT FOR THE YEAR 2013-14.RESPONDENT FOR THE YEAR 2013-14. EXT.P3ACOPY OF THE NOTICE DATED 14/12/2015 ISSUED BY THE RESPONDENT FOR THE YEAR 2014-15.RESPONDENT FOR THE YEAR 2014-15. EXT.P4COPY OF THE REPLY DATED 08/01/2016 FOR THE YEAR 2013-14. EXT.P4ACOPY OF THE REPLY DATED 08/01/2016 FOR THE YEAR 2014-15. EXT.P5COPY OF THE ORDER DATED 14/01/2016 FOR THE YEAR 2013-14 ISSUED BY THE RESPONDENT.ISSUED BY THE RESPONDENT. EXT.P5ACOPY OF THE ORDER DATED 14/01/2016 FOR THE YEAR 2014-15ISSUED BY THE RESPONDENT.ISSUED BY THE RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE rs. A.K.JAYASANKARAN NAMBIAR, J..............................................................W.P.(C).No.7892 Of 2016.............................................................Dated this the 1[st] day of March, 2016 J U D G M E N T The challenge in the writ petition is against Exts.P5 andP5(a) orders of assessment passed in relation to the petitionerunder the Kerala Value Added Tax Act for the assessment years2013-2014 and 2014-2015 respectively. Although, variouscontentions have been raised in the writ petition against Exts.P5and P5(a) orders of assessment passed in relation to the petitioner,I am of the view that, against Exts.P5 and P5(a) orders, thepetitioner has an effective alternative remedy by way of an appealbefore the appellate authority under the Kerala Value Added TaxAct. On a perusal of Exts.P5 and P5(a) orders, I do not see the sameto be vitiated by any jurisdictional error or violation of naturaljustice, so as to interfere with the same in these proceedings underArticle 226 of the Constitution of India. Resultantly the writpetition in its challenge against Exts.P5 and P5(a) orders fails andis dismissed. W.P.(C). No.7892 of 2016 Counsel for the petitioner prays for some time to approachthe appellate authority against Exts.P5 and P5(a) orders. Takingnote of the submission of counsel for the petitioner, I direct thatrecovery proceedings for recovery of amounts confirmed againstthe petitioner by Exts.P5 and P5(a) orders shall be kept inabeyance for a period of one month, so as to enable the petitionerto avail his appellate remedy against Exts.P5 and P5(a) orders inthe meanwhile. A.K.JAYASANKARAN NAMBIAR JUDGE