M/S.Bpl Ltd, Bpl Work v. State Of Kerala

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 18TH DAY OF DECEMBER 2015/27TH AGRAHAYANA, 1937 WP(C).No. 38553 of 2015 (T) ---------------------------- PETITIONER(S):

-------------------------- M/S.BPL LTD, BPL WORK KOOTTUPATHA, PALAKKAD 679 335 REPRESENTED BY ITS COMPANY SECRETARY MR.D. KRISHNAN BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.RAJA KANNAN RESPONDENT(S):

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

STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001 2.

THE ASSISTANT COMMISSIONER, DEPT. OF COMMERCIAL TAXES, SPECIAL CIRCLE PALAKKAD 678 001 R BY GOVERNMENT PLEADER SRI. SUDHISH KUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18-122015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 38553 of 2015 (T) APPENDIX PETITIONERS EXHIBITS:

EXT.P1: TRUE COPY OF THE ORDER OF ASSESSMENT DATED 12.10.2015 PASSED BY THE 2ND RESPONDENT FOR THE Y EAR 2013-14 UNDER THE CST ACT EXT.P2: TRUE COPY OF THE STATEMENT OF FORM F AND ACCOMPANYING FORM F RESPONDENTS EXHIBITS: NIL TRUE COPY P.A TO JUDGE jma

K. VINOD CHANDRAN, J - - - - - - - - - - - - -- - - - - - - - - - - - - - - - WP(C) No.38553 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 18th day of December, 2015

J U D G M E N T

The petitioner is concerned with Ext.P1 order which finalise the assessment allegedly without giving enough time to produce the "F" forms. The assessment is of the year 2013-14. The petitioner contends that the instant order was issued by the present incumbent in the office of the assessing authority and the earlier assessing authority had given them time to produce the "F" form declarations. The delay in production of "F" form declaration is stated to be on account of closure of Palakkad Unit and the difficulty in tracing out such forms. A reading of Ext.P1 would indicate that notice itself was issued on 12.06.2015 and the reply of the dealer was dated 02.07.2015. The assessing authority found that it is almost 11⁄2 years since the transaction and hence going by the rules no further time could be granted. The said "F Forms" are

WPC.38553/2015 : 2 :

also not produced before the assessing authority even now.

2. The petitioner produces some "F" forms as per Ext.P2 series. In such circumstance, if the petitioner produces the "F forms" within a week from today along with the certified copy of this judgment, with a rectification application, the "F" forms shall be verified and a fresh assessment shall be made expeditiously. If the petitioner does not produce the "F forms" as directed herein, then the proceedings as per Ext.P1 shall be proceeded with. If the forms are produced, the same shall be verified and orders passed, till which time, Ext.P1 shall be kept in abeyance.

Writ petition is disposed of.

Sd/- (K. VINOD CHANDRAN, JUDGE) jma //true copy// P.A to Judge