High Court of KeralaWP(C)/6776/2015disposed of

M/S.Sea Shell v. Commercial Tax Officer

2015-03-20Honourable Dr. Justice A.K.Jayasankaran Nambiar5 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 20TH DAY OF MARCH 2015/29TH PHALGUNA, 1936 WP(C).No. 6776 of 2015 (V) -------------------------------------- PETITIONER(S):

---------------------- M/S.SEA SHELL, NEERKUNNAM, VANDANAM, ALAPPUZHA REPRESENTED BY ITS MANAGING PARTNER, AYSHA K.E. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S):

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1. THECOMMERCIAL TAX OFFICER IST CIRCLE, ALAPPUZHA - 688 001.

2. DEPUTY TAHSILDAR (REVENUE RECOVERY) TALUK OFFICE, AMBALAPPUZHA - 688 561.

BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 6776 of 2015 (V) -------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P-1: COPY OF RETURN FILED BY THE PETITIONER EXT.P-2: COPY OF NOTICE ISSUED BY THE IST RESPONDENT EXT.P-3: COPY OF RETURN FILED BY M/S.WINALITE INTERNATIONAL TRADING INDIA (P) LTD.

EXT.P-4: COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT EXT.P-5: COPY OF NOTICE IN FORM I ISSUED BY THE 2ND RESPONDENT EXT.P-5(A): COPY OF NOTICE IN FORM 10 ISSUED BY THE 2ND RESPONDENT RESPONDENT(S)' EXHIBITS --------------------------------------- NIL.

/ TRUE COPY / P.S. TO JUDGE PJ

A.K.JAYASANKARAN NAMBIAR, J.

............................................................. Dated this the 20th day of March, 2015 J U D G M E N T The petitioner has approached this Court through the present writ petition aggrieved by steps taken by the respondents for recovery of amounts confirmed against the petitioner by an assessment order for the assessment year 2012-2013 under the Kerala Value Added Tax Act. The grievance of the petitioner in the writ petition is that, while he was served with a revenue recovery notice demanding the said amounts, he was not served with a copy of the assessment order by the respondents. The learned Government Pleader on instructions would submit that the assessment order was in fact served on the petitioner by affixture in the last known business place of the petitioner.

She also handed over a copy of the an unsigned order that was passed against the petitioner to counsel for the petitioner. The learned counsel for the petitioner would submit that, the publication, by the respondents, at the last known place of business of the petitioner was done after the petitioner had closed down his business and surrendered the registration certificate to the respondents.

inasmuch as the petitioner has now been shown a copy of the order that was passed against him, he can obtain a certified copy of the order from the 1st respondent. Thereafter, it will be for the petitioner to pursue his remedies against the said order before the appellate authority under the Kerala Value Added Tax Act. To enable the petitioner to do this, I direct the 1st respondent to furnish the petitioner, with a copy of the assessment order passed against him, on the petitioner approaching him with a request for the same. The petitioner shall, thereafter, take steps to file the appeal, together with a stay petition, before the 1st appellate authority. The interim order of stay against recovery, granted by this Court by the order dated 04.03.2015, shall continue to remain in force for a period of three weeks so as to enable the petitioner to move the appellate authority as above.

A.K.JAYASANKARAN NAMBIAR JUDGE mns