Allowed

M/S. Sila Foundations v. the State of Kerala

Kerala HC3 Feb 2012WA/58/2012

Case brief

AI extract

What is this about?

Presenting a split bench order that allows a writ appeal against a Single Judge's refusal to interfere with sales tax assessments. The court directs the Assessing Officer to reconsider returns up to 2007-08 and subsequent assessments, considering discrepancies between declared turn over and returned taxable turn over.

What did the court decide?

Writ appeal allowed. Directs Assessing Officer to reconsider returns up to 2007-08 and assessments from 2008-09 onwards after giving opportunity and obtaining Deputy Commissioner approval.

M/S. Sila Foundations Vs the State of Kerala — Banking and Recovery | Kerala HC (2012)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR & THE HON'BLE MR. JUSTICE BABU MATHEW P.JOSEPH

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FRIDAY, THE 3RD DAY OF FEBRUARY 2012/14TH MAGHA, 1933

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WA.No. 58 of 2012 () IN WPC/34284/2011

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AGAINST THE ORDER/JUDGMENT IN WPC.34284/2011 DATED 02-01-2012

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APPELLANT(S):/ PETITIONER

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M/S. SILA FOUNDATIONS DOOR NO.37/979-A7, S.A ROAD ELAMKULAM, COCHIN-682020 REPRESENTED BY IT'S MANAGING PARTNER MR.K.ANANDAN NAMBIAR.

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BY ADV. SMT.K.LATHA

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RESPONDENT(S)/RESPONDENTS:

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1. THE STATE OF KERALA

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REPRESENTED BY CHIEF SECRETARY, SECRETARIAT THIRUVANANTHAPURAM.

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2. COMMERCIAL TAX OFFICER, (WORKS CONTRACT)

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OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES ERNAKULAM 682015.

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3. THE INSPECTING ASSISTANT COMMISSIONER

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COMMERCIAL TAXES, KAKKANAD, ERNAKULAM-682030.

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R BY MR.BOBBY JOHN, GOVERNMENT PLEADER

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THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03-022012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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W.A.NO.58/2012

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APPENDIX

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APPELLANT'S EXHIBITS

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ANNEXURE-A : COPY OF RELEVANT PAGES OF STATEMENT OF ACCOUNTS OF THE PETITIONER FROM 01/04/2007 TO 31/12/2007 & FROM 01/01/2008 TO 08/10/2008.

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ANNEXURE-B : COPY OF ADMITTED TAX CHALLAN DATED 16/01/2012.

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ANNEXURE-C : COPY OF VAT PAID LEDGER ACCOUNT OF THE PETITIONER FROM 01/04/2008 TO 30/09/2008 AND 01/04/2007 TO 31/03/2008.

//TRUE COPY//

PA TO JUDGE.

C.N.RAMACHANDRAN NAIR & BABU MATHEW P.JOSEPH, JJ.

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W.A. No.58 of 2012

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.................................................................... Dated this the 3^rd day of February, 2012.

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J U D G M E N T

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Ramachandran Nair, J.

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This Writ Appeal is filed against the judgment of the learned Single Judge declining to interfere with the sales tax assessments for the reason that the appellant has statutory remedy by way of appeal before the appellate authority. At our request, the Assessing Officer has filed a statement in Court which shows that the appellant after declaring a turn over of above Rs.2 crores for the year 2006-07 and above Rs.1.50 crores for the year 2007-08 has not returned any taxable turn over.

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The assessment under challenge is for subsequent periods i.e. 2008-09 onwards. Since the exemption claimed for previous assessment years were not interfered with by the Assessing Officer, certainly the assessments demanding tax for subsequent periods calls for examination. We, accordingly, direct the Assessing Officer to reconsider returns filed up to 2007-08 and also assessments made from 2008-09 onwards

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W.A.No.58//2012

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after giving an opportunity to the appellant, and put up his proposal before the Deputy Commissioner for his approval, and if approved to pass orders making or revising the assessments in accordance with law. This should be done within one month from now. Recovery will remain stayed for one month from now and thereafter recovery will be based on revised orders to be issued by the Assessing Officer after giving an opportunity to the appellant. We direct the Deputy Commissioner to guide the officer for making the assessment and ensure that exemption claimed and approved by the Assessing Officer and assessment made are in accordance with law.

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This Writ Appeal is allowed by modifying the judgment to the above extent.

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(C.N.RAMACHANDRAN NAIR, JUDGE)

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(BABU MATHEW P.JOSEPH, JUDGE)

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M/S. Sila Foundations v. the State of Kerala

Case brief

What is this about?

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M/S. Sila Foundations v. the State of Kerala

Case brief

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