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High Court of KeralaWP(C)/16109/2015disposed of

Navabharath Insulations v. The Asst. Commissioner

2015-06-01Honourable Mr. Justice A.Muhamed Mustaque5 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 1ST DAY OF JUNE 2015/11TH JYAISHTA, 1937 PETITIONER(S)/PETITIONER:

------------------------- NAVABHARATH INSULATIONS, UPPUDAN HOUSE, CHOTTANIKARA P O, KOCHI 682 312 REPRESENTED BY ITS MANAGING PARTNER, SRI N. V. PAILY BY ADV. SRI.DALE P.KURIEN RESPONDENT(S)/RESPONDENTS:

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1. THE ASST. COMMISSIONER (WC & LT), O/O.THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, CLASS TOWER, 2ND FLOOR, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI 682018

2. THE COMMISSIONER OF COMMERCIAL TAXES, VIKAS BHAVAN, OPP MUSEUM , PALAYAM, THIRUVANANTHAPURAM 695033

3. THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES DEPARTMENT GOVERNMENT SECRETARIAT, STATUE JUNCTION THIRUVANANTHAPURAM 695 001 BY GOVERNMENT PLEADER SMT.SHOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1:

TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 26.6.2008 EXHIBIT P2:

TRUE COPY OF THE WORK ORDER DATED 22.5.2012 EXHIBIT P2(A):

TRUE COPY OF THE WORK ORDER DATED 23.3.2012 EXHIBIT P2(B):

TRUE COPY OF THE WORK ORDER DATED 29.3.2015 EXHIBIT P2(C):

TRUE COPY OF THE WORK ORDER DATED 2.5.2012 EXHIBIT P2(D):

TRUE COPY OF THE WORK ORDER DATED 5.7.2012 EXHIBIT P2(E):

TRUE COPY OF THE WORK ORDER DATED 7.9.2012 EXHIBIT P2(F):

TRUE COPY OF THE WORK ORDER DATED 15.11.2012 EXHIBIT P2(G):

TRUE COPY OF THE WORK ORDER DATED 13.2.2012 EXHIBIT P2(H):

TRUE COPY OF THE WORK ORDER DATED 1.6.2012 EXHIBIT P2(I):

TRUE COPY OF THE WORK ORDER DATED 1.6.2012 EXHIBIT P2(J):

TRUE COPY OF THE WORK ORDER DATED 16.8.2012 EXHIBIT P2(K):

TRUE COPY OF THE WORK ORDER DATED 18.12.2012 EXHIBIT P2(L):

TRUE COPY OF THE WORK ORDER DATED 2.11.2012 EXHIBIT P2(M):

TRUE COPY OF THE WORK ORDER DATED 31.8.2012 EXHIBIT P3:

TRUE COPY OF THE NO LIABILITY CERTIFICATE DATED 20.04.2012 EXHIBIT P3(A):

TRUE COPY OF THE NO LIABILITY CERTIFICATE DATED 3.8.2012 EXHIBIT P3(B):

TRUE COPY OF THE NO LIABILITY CERTIFICATE DATED 19.2.2013 EXHIBIT P3(C):

TRUE COPY OF THE NO LIABILITY CERTIFICATE DATED 19.2.2013 EXHIBIT P4:

TRUE COPY OF THE TAX AUDIT REPORT DATED 24.12.2013

EXHIBIT P5:

TRUE COPY OF THE TAX RETURN DATED 24.12.2013 EXHIBIT P6:

TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 19.6.2014 EXHIBIT P7:

TRUE COPY OF THE ASSESSMENT ORDER DATED 19.1.2015 EXHIBIT P8:

TRUE COPY OF THE RECTIFICATION PETITION UNDER SECTION 66 DATED 3.1.2015 EXHIBIT P9:

TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT REJECTING THE RECTIFICATION PETITION DATED 17.3.2015 EXHIBIT P10:

TRUE COPY OF THE D.B DECISION REPORTED IN 150 ITR 105(KER) CITED CIT VS. PAREKH BROS.

EXHIBIT P11:

TRUE COPY OF THE JUDGMENT IN THE CASE SRI. P. PADMARAJAN, DATED 5.7.2012 IN WPC NO.13493/2012 EXHIBIT P12:

TRUE COPY OF THE JUDGMENT DATED 31.1.2012 IN WPC NO.850/2012 EXHIBIT P13:

A TRUE COPY OF THE AFFIDAVIT FILED BY SHRI. T.S. RAMASWAMY, CHARTERED ACCOUNTANT DATED 26.3.2015 RESPONDENT(S)' EXHIBITS : NIL ------------------------ /TRUE COPY/ P. A. TO JUDGE Pn

A. MUHAMED MUSTAQUE, J.

-------------------------------------------- W.P. (C). No. 16109 of 2015 ------------------------------------------- Dated this the 1st day of June, 2015

J U D G M E N T

The petitioner impugns Ext.P7 Assessment Order. By P7 assessment order, petitioner has been directed to remit Rs.16,62,549/-.

2.

The petitioner apparently filed a petition dated 03.01.2015. The impugned order was passed on 19.01.2015. The petition filed by the petitioner was treated as a rectification petition and it was dismissed by the authority, vide Ext.P9, stating that it was received only on 13.03.2015 and there is no error apparent. 3.

Petitioner has also filed an affidavit of the Chartered Accountant before this court to the effect that the entire records were made available before the assessing authority before passing the order, and he was convinced about the filing of form 20B. 4.

The main points raised by the petitioner is that the turn over assessed is covered by form 20B. He further submits if the authority had verified the Form 20B, necessarily the petitioner would not have been mulcted with such huge liability. The question is whether the petitioner has produced Form 20B or not is a factual issue. The petitioner also submits that since he has possessed form 20B there is no necessity to withheld it.

5.

I am of the view that the petitioner should be given an

W.P. (C). No. 16109 of 2015 opportunity. However, taking note of the certain latches on the part of the petitioner, reconsideration should not be without any condition. In such circumstance, the following directions are issued; "Ext.P7 is set aside on condition that the petitioner deposits sum of Rs.2,00,000/- within one month. Thereafter petitioner shall produce form 20B and other records before the 1st respondent. The 1st respondent shall pass appropriate orders, after giving an opportunity to the petitioner, within a period of 2 months.

If it is found that the petitioner is not liable for payment of any amount now demanded, the entire deposit made by him shall be refunded to the petitioner. However, it is found that the petitioner is liable to pay any amount less than the amount demanded, the amount shall be adjusted against any amount payable."

The writ petition stands disposed of.

Sd/- A. MUHAMED MUSTAQUE, JUDGE.

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