High Court of KeralaWP(C)/37136/2015disposed of

M.K.Salim v. The State Of Kerala

2015-12-08Honourable Dr. Justice A.K.Jayasankaran Nambiar4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 8TH DAY OF DECEMBER 2015/17TH AGRAHAYANA, 1937 WP(C).No. 37136 of 2015 (N) ---------------------------------------- PETITIONER(S):

----------------------- M.K.SALIM, PROPRIETOR, RUBY GRANITES, MUNDYATHUTHEKKEVEEDU, WEST VENGOLA P.O., PERUMBAVOOR, PIN - 683 556.

BY ADVS.SRI.A.A.ZIYAD RAHMAN SRI.LAL K.JOSEPH SRI.V.S.SHIRAZ BAVA SRI.JOSEPH KURIAN VALLAMATTAM RESPONDENT(S):

------------------------- 1.

THE STATE OF KERALA, REPRESENTED BY ITS COMMISSIONER TO DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT, THIRUVANNATHAPURAM - 695 001.

THE COMMERCIAL TAXES OFFICER, COMMERCIAL TAXES DEPARTMENT, 2ND CIRCLE, PERUMBAVOOR - 683 556.

THE INTELLIGENCE OFFICER, SQUAD NO.5, COMMERCIAL TAX DEPARTMENT, MATTANCHERY AT PERUMBAVOOR - 683 556.

THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA - 683 551.

BY GOVERNMENT PLEADER SMT.LILLY K.T.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: msv/

WP(C).No. 37136 of 2015 (N) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS:

-------------------------------------- EXT.P1: TRUE COPY OF THE AGREEMENT DTD.12.12.2013, EXT.P2: TRUE COPY OF THE INVOICE DTD.18.1.2014. EXT.P3: TRUE COPY OF THE RECEIPT DTD.18.1.2014. EXT.P4: TRUE COPY OF THE BILL DATED 25.1.2014 RAISED BY THE SAID ENGINEERING WORKSHOP.

EXT.P5: TRUE COPY OF THE REPORT DTD.6.2.2014. EXT.P6: TRUE COPY OF THE ORDER DTD.11.11.2014 ISSUED BY THE 3RD RESPONDENT.

EXT.P7: TRUE COPY OF THE APPLICATION DTD.29.1.2015. EXT.P8: TRUE COPY OF THE COMMUNICATION DTD.28.5.2015. EXT.P9: TRUE COPY OF THE NOTICE DTD.30.6.2015. EXT.P10: TRUE COPY OF THE OBJECTION DTD.18.8.2015. EXT.P11: TRUE COPY OF THE DETAILS HEARING NOTE 3.9.2015. EXT.P12: TRUE COPY OF THE ORDER DTD.7.9.2015. EXT.P13: TRUE COPY OF THE APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE KERALA STATE ELECTRICITY BOARD LTD., ON 25.9.2014. EXT.P14: TRUE COPY OF THE AGREEMENT FOR SUPPLY OF HIGH TENSION ENERGY EXECUTED BY THE PETITIONER WITH THE KERALA STATE ELECTRICITY BOARD LTD., DTD.24.11.2014.

EXT.P15; TRUE COPY OF THE SAID DEMAND NOTICE DTD.26.11.2015. RESPONDENT(S)' EXHIBITS:

----------------------------------------- NIL //TRUE COPY// P.S.TO JUDGE Msv/

A.K.JAYASANKARAN NAMBIAR, J.

- - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 37136 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 8th day of December 2015

JUDGMENT

The challenge in the writ petition is against Ext.P12 order of the 2nd respondent, completing the assessment in relation to the petitioner under the KVAT Act, for the assessment year 2013-14. Although various grounds are raised in the writ petition in its challenge against Ext.P12 order, I am of the view that the contentions raised by the petitioner are purely factual in nature and would not merit a consideration in these proceedings under Article 226 of the Constitution of India. Accordingly, I find that the petitioner has to be relegated to the alternate remedy of filing an appeal against Ext.P12 order, before the appellate authority under the KVAT Act. The writ petition in its challenge against Ext.P12 order therefore fails, and is accordingly dismissed. Counsel for the petitioner would seek some time to pursue his appellate remedy under the KVAT Act. Taking note of the said submission of counsel as also the plea of financial hardship, I direct that the recovery steps for recovery of amounts confirmed against the petitioner by Ext.P12 assessment order shall be kept in

W.P.(c).No.37136 of 2015 : 2 :

abeyance for a period of one month so as to enable the petitioner to pursue his appellate remedy against Ext.P12 before the appellate authority, under the KVAT Act.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sm/