High Court of KeralaWP(C)/20240/2015disposed of

Jose Thomas v. The Commissioner Of Commercial Taxes

2015-07-10Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 10TH DAY OF JULY 2015/19TH ASHADHA, 1937 WP(C).No. 20240 of 2015 (D) ---------------------------- PETITIONER :

----------------------- JOSE THOMAS, JOSE BUNGALOW, PIDAVOOR, PATHANAPURAM, KOLLAM.

BY ADVS.SRI.S.SANTHOSH KUMAR SMT.P.LISSY JOSE.

RESPONDENT(S):

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

1. THE COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDING, THIRUVANANTHAPURAM-695 033.

2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, CIVIL STATION, KOLLAM-691 013

3. THE COMMERCIAL TAX OFFICER, WORKS CONTRACT, KOLLAM-693 013.

BY SR GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).No. 20240 of 2015 (D) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EX.P1- TRUE COPY OF THE APPLICATION DATED 29-10-2014 FILED BEFORE THE 3RD RESPONDENT.

EX.P2- TRUE COPY OF PRE-ASSESSMENT NOTICE DATED 23-03-2015 ISSUED BY THE 3RD RESPONDENT.

EX.P3. TRUE COPY OF THE PETITION DATED 15-05-2015 FILED BEFORE THE 3RD RESPONDENT.

RESPONDENT(S)' EXHIBITS:

NIL ----------------------------------------- /TRUE COPY/ P.A.TO JUDGE sts

A.MUHAMED MUSTAQUE, J.

------------------------------------ W.P.(C).No.20240 of 2015 ----------------------------------- Dated this the 10th day of July, 2015

J U D G M E N T

The petitioner by Ext.P1 claims to have made a request to submit revised returns and to rectify the errors in self assessment returns. It is admitted that, the petitioner has received Ext.P2 notice under Section 25(1) of the KVAT Act. The petitioner gave a reply stating that, he has already filed an application for revising the returns by rectifying the errors.

2. The learned Government Pleader submits that, the petitioner has not submitted Ext.P1.

Considering the facts and circumstances, this writ petition is disposed of directing the petitioner to produce Exts.P1 and P3 before the 3rd respondent on 27.07.2015 at 11.00 am. Thereafter, taking note of Ext.P1, an appropriate decision shall be taken by the 3rd respondent and intimate the same to the petitioner. Sd/- A.MUHAMED MUSTAQUE, JUDGE.