Petitioner challenged assessment orders under Kerala Value Added Tax Act for inadequate time granted to file objections. Court held time palpably inadequate and violated natural justice principles.
Impugned orders quashed; petitioner directed to file objections within 2 weeks; respondent directed to pass fresh orders after hearing.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE S.SIRI JAGAN
TUESDAY, THE 20TH DECEMBER 2011 / 29TH AGRAHAYANA 1933
WP(C).No. 34171 of 2011(V)
----------------------------------
PETITIONER(S):
-------------------
ABDUL SALAM P.K., JANATHA STEELS, OTTAPPALAM ROAD, CHERPLASSERRY, PALAKKAD DISTRICT - 670 503.
BY ADV. SRI.R.SUDHAKARA MENON
RESPONDENT(S):
---------------------
1. STATE OF KERALA, REP. BY SECRETARY, FINANCE DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
2. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, COMMERCIAL TAX OFFICE, OTTAPPALAM, PALAKKAD - 679101.
3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX, COMMERCIAL TAX COMPLEX, PALAKKAD - 678 001.
BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
svs
W.P.(C). NO. 34171/2011
APPENDIX
PETITIONER'S EXHIBITS:
..........2/-....
...2...
WPC. NO.34171/2011
RESPONDENT'S EXHIBITS: NIL
/TRUE COPY/
P.A. TO JUDGE.
svs
S.SIRI JAGAN
W.P.(C)NO.34171 OF 2011
JUDGMENT
The petitioner is an assessee under the Kerala Value Added Tax Act. The petitioner is challenging Ext.P4, P6, P8, P10, P14, P15, P16 and P18 orders of assessment passed by the second respondent for various assessment years on the ground that the petitioner has not been given sufficient time to file objections. According to the petitioner, for some assessment years only 3 days have been given and for some assessment years a slightly larger time was given. According to the petitioner, this amounts to violation of principles of natural justice and this court has already held that atleast 2 weeks' time should be granted to file objections to pre-assessment notices.
granted are as follows:
| Year | Date of Notice | Date of Receipt | Date fixed for filing objection/ hearing |
Ext.No. |
|---|---|---|---|---|
| 2007-08 | 18.8.2011 | 22.8.2011 | 05.9.2011 26.8.2011 |
Ext.P3 |
| 2008-09 | 20.8.2011 | 22.8.2011 | 26.8.2011 26.8.2011 |
Ext.P5 |
W.P.(C)NO.34171 OF 2011 2
| 2009-10 2010-11 |
17.8.2011 17.8.2011 |
22.8.2011 22.8.2011 |
05.9.2011 26.8.2011 26.8.2011 05.9.2011 |
Ext.P7 Ext.P9 |
|---|---|---|---|---|
| April,2011 | 18.8.2011 |
22.8.2011 | 05.9.2011 05.9.2011 |
Ext.P11 |
| May, 2011 | 18.8.2011 |
22.8.2011 | 05.9.2011 05.9.2011 |
Ext.P12 |
| June, 2011 | 18.8.2011 |
22.8.2011 | 05.9.2011 05.9.2011 |
Ext.P13 |
| July, 2011 | 15.9.2011 |
23.9.2011 | 26.9.2011 26.9.2011 |
Ext.P17 |
Going by the same, I am satisfied that the time granted is palpably inadequate. Accordingly, the writ petition is disposed of with the following directions:
The impugned orders are quashed. The petitioner shall file objections to the pre-assessment notices within 2 weeks from today. Thereafter, the second respondent shall pass fresh assessment orders after affording an opportunity of being heard to the petitioner.
S.SIRI JAGAN, JUDGE
STU
W.P.(C)NO.34171 OF 2011 3
W.P.(C)NO.34171 OF 2011 4
3 issues framed by the court
Whether the time granted to the petitioner to file objections to pre-assessment notices amounts to a violation of principles of natural justice.
Whether the impugned assessment orders passed without sufficient time to file objections are liable to be quashed.
Whether fresh assessment orders must be passed after affording adequate opportunity of being heard.
1 provisions across 1 enactments
ABDUL SALAM P.K. AND JANATHA STEELS
STATE OF KERALA, REP. BY SECRETARY, FINANCE DEPARTMENT
COMMERCIAL TAX OFFICER
INSPECTING ASSISTANT COMMISSIONER
S. SIRI JAGAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
