High Court of KeralaWP(C)/15803/2015disposed of

Shameer v. Commercial Tax Officer

2015-06-08Honourable Mr. Justice A.Muhamed Mustaque4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 8TH DAY OF JUNE 2015/18TH JYAISHTA, 1937 WP(C).No. 15803 of 2015 (A) ---------------------------------------- PETITIONER(S):

---------------------- SHAMEER, AGED 30 YEARS, S/O.ABDUL KAREEM, MANAKKATTU HOUSE, MULAVOOR VILLAGE, PEZHAKKAPPILLY KARA, PEZHAKKAPPILLY PO, MUVATTUPUZHA TALUK, (PROPRIETOR P.V.M.PLYWOODS KANJIRAMATTOM, THODUPUZHA).

BY ADVS.SRI.SIRAJ KAROLY SRI.R.PARAMESWARA IYER RESPONDENT(S):

-------------------------

1. COMMERCIAL TAX OFFICER, 1ST CIRCLE, THODUPUZHA, OFFICE OF THE COMMERCIAL TAX OFFICER, 1ST CIRCLE THODUPUZHA, IDUKKI DISTRICT-684937.

2. DEPUTY COMMISSIONER OF SALES TAX, COMMERCIAL TAX IDUKKI, KATTAPPANA-684937.

3. STATE OF KERALA, REPRESENTED BY THE SECRETARY DEPARTMENT OF FINANCE AND TAXES GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 15803 of 2015 (A) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1TRUE COPY OF THE APPLICATION FOR REGISTRATION OF KVAT P2TRUE COPY OF THE APPLICATION FOR REGISTRATION FOR CENTRAL SALES TAX P3TRUE COPY OF HTE RECEIPT FOR REMITTANCE OF REGISTRATION FEE P4TRUE COPY OF THE NOTICE DATED 1.12.2014 P5TRUE COPY OF THE JUDGMENT IN WP(C) 621/15 DATED 15.1.15 P6TRUE COPIES OF THE LETTERS DATED 23.3.2015, 16.2.2015 AND 5.3.2015 P7TRUE COPY OF THE ORDER DATED 13.4.2015 RESPONDENT(S)' EXHIBITS --------------------------------------- NIL.

/ TRUE COPY / P.S. TO JUDGE PJ

A.MUHAMED MUSTAQUE, J.

------------------------------------ W.P.(C) No.15803 of 2015 ----------------------------------- Dated this the 8th day of June, 2015

J U D G M E N T

The petitioner in this writ petition is an applicant for registration under the Kerala Value Added Tax Act. His application has been rejected by Ext.P7. He challenges the above proceedings in this writ petition.

2. The reason for rejection stated in the impugned order is that, the petitioner suspects to be a benami and he has no idea about the business. It is further noted that, the place where he intends to operate is having only below 180 Sq.Feet. This would be insufficient for starting a business of Plywood and allied items as proposed for registration.

3. It appears that, Ext.P6 notice has been issued to the petitioner stating that his intention is only bill trading and some other person is behind him. The petitioner submits that he has not received the notice in time and so he could not explain before the authorities. It is to be noted that, two notices were preceded Ext.P7.

4. Considering the facts and circumstances of the case, I am of the view that, since the matter is related to registration, treating Ext.P7 as a notice, the petitioner shall appear before the 1st respondent on 18.06.2015 and explain the reasons against the notices and tentative findings made based on the report of the

W.P.(C) No.15803 of 2015 Intelligence Officer. Thereafter, after adverting to the petitioner's explanation final orders shall be passed within a further period of two weeks.

This writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE.