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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 31ST DAY OF MAY 2017/10TH JYAISHTA, 1939 --------------------------
PETITIONER: -----------
SMS BUILDERS, DOOR NO.27/2105 B, ZZIMLIA, SOUTH PANAMPILLY NAGAR ROAD, KASTURBA NAGAR, KADAVANTHRA PO, KOCHI, REPRESENTED BY ITS MANAGING PARTNER, MR.TOM MATHEW MALAYIL BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT: -----------
THE COMMERCIAL TAX OFFICER (WC), OFFICE OF THE ASSISTANT COMMISSIONER (WC), COMMERCIAL TAXES, CLASS TOWER, KOCHI - 682018.
BY GOVERNMENT PLEADER SRI.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31-05-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/
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APPENDIX PETITIONERS' EXHIBITS: EXHIBIT P1: TRUE COPY OF THE NOTICE U/S.25(1) OF THE ACT, DATED 02.11.2016.
EXHIBIT P2: TRUE COPY OF THE POSTAL ENVELOPE SHOWING THE DATE OF RECEIPT OF EXT P1 NOTICE.
EXHIBIT P2 A: TRUE COPY OF THE TRACK CONSIGNMENT DETAILS DATED 18.01.2017 ISSUED BY THE POSTAL DEPARTMENT SHOWING THE DATE OF DELIVERY OF EXT P1 NOTICE.
EXHIBIT P3: TRUE COPY OF THE OBJECTION DATED 11.11.2016 FILED BEFORE THE RESPONDENT ON 11.11.2016.
EXHIBIT P4: TRUE COPY OF ORDER PASSED U/S.25(1) OF THE ACT DATED 31.12.2016 ALONG WITH NOTICE OF DEMAND.
EXHIBIT P5: TRUE COPY OF STATEMENT SHOWING THE DETAILS OF THE SUB CONTRACTORS, TURNOVER SUPPORT OF FORM 20H AND PERIOD INVOLVED.
EXHIBIT P6: TRUE COPY OF THE 20H DECLARATION COUNTERSIGNED BY THE CONCERNED ASSESSING OFFICER OF THE SUB CONTRACTOR.
EXHIBIT P6 A: TRUE COPY OF THE 20H DECLARATION COUNTERSIGNED BY THE CONCERNED ASSESSING OFFICER OF THE SUB CONTRACTOR.
EXHIBIT P6 B: TRUE COPY OF THE 20H DECLARATION COUNTERSIGNED BY THE CONCERNED ASSESSING OFFICER OF THE SUB CONTRACTOR.
EXHIBIT P6 C: TRUE COPY OF THE 20H DECLARATION COUNTERSIGNED BY THE CONCERNED ASSESSING OFFICER OF THE SUB CONTRACTOR.
EXHIBIT P6 D: TRUE COPY OF THE 20H DECLARATION COUNTERSIGNED BY THE CONCERNED ASSESSING OFFICER OF THE SUB CONTRACTOR.
EXHIBIT P6 E: TRUE COPY OF THE 20H DECLARATION COUNTERSIGNED BY THE CONCERNED ASSESSING OFFICER OF THE SUB CONTRACTOR.
EXHIBIT P6 F: TRUE COPY OF THE 20H DECLARATION COUNTERSIGNED BY THE CONCERNED ASSESSING OFFICER OF THE SUB CONTRACTOR.
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EXHIBIT P7: TRUE COPY OF THE 20H DECLARATION NOT COUNTERSIGNED BY THE CONCERNED ASSESSING OFFICER OF THE SUB CONTRACTOR.
EXHIBIT P8: TRUE COPY OF THE 20H DECLARATION NOT COUNTERSIGNED BY THE CONCERNED ASSESSING OFFICER OF THE SUB CONTRACTOR.
EXHIBIT P9: TRUE COPY OF THE CORRESPONDING RETURN OF THE SUB CONTRACTOR FOR THE A/Y 2009-10.
EXHIBIT P10: TRUE COPY OF THE 20H DECLARATION NOT COUNTERSIGNED BY THE CONCERNED ASSESSING OFFICER OF THE SUB CONTRACTOR.
EXHIBIT P11: TRUE COPY OF THE CORRESPONDING RETURN OF THE SUB CONTRACTOR FOR THE A/Y.2009-10.
EXHIBIT P12: TRUE COPY OF THE 20H DECLARATION NOT COUNTERSIGNED BY THE CONCERNED ASSESSING OFFICER OF THE SUB CONTRACTOR.
EXHIBIT P13: TRUE COPY OF THE CORRESPONDING RETURN OF THE SUB CONTRACTOR FOR THE A/Y 2009-10.
EXHIBIT P14: TRUE COPY OF THE 20H DECLARATION NOT COUNTERSIGNED BY THE CONCERNED ASSESSING OFFICER OF THE SUB CONTRACTOR.
EXHIBIT P15: TRUE COPY OF THE CORRESPONDING RETURN OF THE SUB CONTRACTOR FOR THE A/Y 2009-10.
EXHIBIT P16: TRUE COPY OF THE 20 H DECLARATION NOT COUNTERSIGNED BY THE CONCERNED ASSESSING OFFICER OF THE SUB CONTRACTOR.
EXHIBIT P17 TRUE COPY OF THE CORRESPONDING RETURN OF THE SUB CONTRACTOR FOR THE A/Y 2008-09.
EXHIBIT P18: TRUE COPY OF THE 20H DECLARATION NOT COUNTERSIGNED BY THE CONCERNED ASSESSING OFFICER OF THE SUB CONTRACTOR.
EXHIBIT P19: TRUE COPY OF THE CORRESPONDING RETURN OF THE SUB CONTRACTOR FOR THE A/Y 2008-09.
EXHIBIT P20: TRUE COPY OF THE 20H DECLARATION NOT COUNTERSIGNED BY THE CONCERNED ASSESSING OFFICER OF THE SUB CONTRACTOR.
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EXHIBIT P21: TRUE COPY OF THE CORRESPONDING RETURN OF THE SUB CONTRACTOR FOR THE A/Y 2008-09.
EXHIBIT P22: TRUE COPY OF THE 20H DECLARATION NOT COUNTERSIGNED BY THE CONCERNED ASSESSING OFFICER OF THE SUB CONTRACTOR.
EXHIBIT P23: TRUE COPY OF THE CORRESPONDING RETURN OF THE SUB CONTRACTOR FOR THE A/Y 2008-09.
EXHIBIT P24: TRUE COPY OF THE 20H DECLARATION NOT COUNTERSIGNED BY THE CONCERNED ASSESSING OFFICER OF THE SUB CONTRACTOR.
EXHIBIT P25: TRUE COPY OF THE 20H DECLARATION NOT COUNTERSIGNED BY THE CONCERNED ASSESSING OFFICER OF THE SUB CONTRACTOR.
EXHIBIT P26: TRUE COPY OF THE 20H DECLARATION NOT COUNTERSIGNED BY THE CONCERNED ASSESSING OFFICER OF THE SUB CONTRACTOR.
EXHIBIT P27: TRUE COPY OF THE 20H DECLARATION NOT COUNTERSIGNED BY THE CONCERNED ASSESSING OFFICER OF THE SUB CONTRACTOR.
EXHIBIT P28: TRUE COPY OF THE CORRESPONDING RETURN OF THE SUB CONTRACTOR FOR THE QUARTER JAN 2008 TO MAR.
2009.
EXHIBIT P29: TRUE COPY OF THE CORRESPONDING RETURN OF THE SUB CONTRACTOR FOR THE A/Y 2007/08.
EXHIBIT P30: TRUE COPY OF THE RETURN FILED BY THE PETITIONER FOR THE A/Y. 2007-08 ALONG WITH DETAILS OF PAYMENT OF TAX.
RESPONDENTS' EXHIBITS: NIL.
//TRUE COPY// P.S. TO JUDGE mbr/
A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 31 st day of May, 2017
JUDGMENT
The petitioner has approached this Court aggrieved by Ext.P4 order, that was passed against it under the Kerala Value Added Tax Act, for the assessment year 2011-12. In the writ petition, the case of the petitioner is essentially that, before passing Ext.P4 order, the petitioner was not heard, notwithstanding that the petitioner had expressly sought for a personal hearing in the reply that was filed to the pre-assessment notice.
2. I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondent.
3. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I note that while the petitioner had, in the reply that was submitted to the pre- assessment notice, specifically asked for a personal hearing, in the event of the Assessing Officer finding that the objections preferred by the petitioner were not satisfactory, the Assessing Officer appears to have proceeded to pass the impugned order, without hearing the petitioner, after receipt of the reply from it. It is therefore clear that the impugned order is vitiated by a non- compliance with the rules of natural justice. Accordingly, I quash
Ext.P4 order and direct the respondent to pass fresh orders of assessment under the Kerala Value Added Tax Act, in relation to the petitioner, for the assessment year 201-12. The respondent shall pass fresh orders as directed, within a period of six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner. To enable the respondent to do so, I direct the petitioner to appear before the respondent, at his office, at 11 a.m. on 12.06.2017.
The writ petition is disposed as above.
Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sm/
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