High Court of KeralaWP(C)/18151/2015disposed of

Joseph Xavier v. Commercial Tax Officer

2015-06-24Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 24TH DAY OF JUNE 2015/3RD ASHADHA, 1937 WP(C).No. 18151 of 2015 (T) --------------------------------------- PETITIONER(S):

----------------------- JOSEPH XAVIER, KOTHAMANGALAM TRADERS, NEDUMKANDAM.

BY ADVS.SRI.AJI V.DEV SRI.SUSHANTH.J.

RESPONDENT(S):

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

1. COMMERCIAL TAX OFFICER, NEDUMKANDAM - 685 553.

2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KATTAPPANA - 685 508.

BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 18151 of 2015 (T) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT-P1TRUE COPY OF THE APPELLATE ORDER REMANDING THE CASE, DATED 14/10/2014.

EXHIBIT-P2TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 23/04/2015. EXHIBIT-P3TRUE COPY OF THE DISPUTED REVISED NOTICE/PROCEEDINGS DATED 19/05/2015.

RESPONDENT(S)' EXHIBITS --------------------------------------- NIL / TRUE COPY / P.S. TO JUDGE PJ

A.MUHAMED MUSTAQUE, J.

------------------------------------ W.P.(C).No.18151 of 2015 ----------------------------------- Dated this the 24th day of June, 2015

J U D G M E N T

The petitioner has approached this Court apprehending that the assessment will be completed pursuant to Ext.P3 revised notice under Section 25(1) of the KVAT Act, without giving substantial opportunity to him for rebutting the proposal.

2. Heard the learned counsel for the petitioner as well as the learned Government Pleader for the respondents. It is admitted that, the assessment has not yet over. However, considering the facts and circumstances, this writ petition is disposed of directing the petitioner to appear before the respondents on 02.07.2015. Thereafter, the entire exercise shall be completed only after 30 days, after hearing the petitioner. Sd/- A.MUHAMED MUSTAQUE, JUDGE.