Petitioner challenged penalty orders imposing tax at 12.5% when the settled rate was 4%. In an adjourned matter, the court set aside the impugned orders allowing the writ petition.
Impugned penalty orders (Exts. P6/P6(a)) are set aside and the writ petition is allowed.
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 P.R.RAMACHANDRA MENON
WEDNESDAY, THE 30TH DAY OF MAY 2012/9TH JYAISHTA 1934
WP(C).No. 11546 of 2012 (P)
PETITIONER(S) :
S.S.D. OIL MILLS COMPANY LIMITED,, DOOR NO. 42/1149/A, C.B. TOWER, K.K. PADMANABHAN ROAD, AYYAPPANKAVU, KOCHI - 682 018. REPRESENTED BY ITS MANAGER CUM AUTHORIZED SIGNATORY SRI. MADHAVAN PILLAI T., AGED 57 YEARS
BY ADVS.SRI.K.I.MAYANKUTTY MATHER SMT.RUKHIYABI MOHD KUNHI
RESPONDENT(S) :
1. INTELLIGENCE OFFICER (IB), OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, EDAPPALLY, KOCHI - 682 024.
2. DEPUTY COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, ERNAKULAM - 682 024.
3. INSPECTING ASSISTANT COMMISSIONER (RECOVERY), COMMERCIAL TAXES, KAKKANAD-682 030.
BY SMT.SHOBA ANNAMMA EAPEN, SR.GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-05-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
AMV
WP(C).No. 11546 of 2012 (P)
APPENDIX
PETITIONER(S) EXHIBITS :
P1. : COPY OF THE PENALTY ORDER FOR THE ASSESSMENT YEAR 2008-2009 KVAT. P1(A). : COPY OF THE PENALTY ORDER FOR THE ASSESSMENT YEAR 2009-2010 KVAT. P2. : COPY OF THE JUDGMENT IN W.P.(C) 36970/2010. P3. : COPY OF COMMODITY WISE TURNOVER STATEMENT (AY-2008-2009). P3(A). : COPY OF COMMODITY WISE TURNOVER STATEMENT (AY2009-2010). P4. : COPY OF THE REQUEST FOR ADJOURNMENT. P5. : COPY OF THE RELEVANT PAGE OF THE LOCAL DELIVERY BOOK CONTAINING THE ACKNOWLEDGEMENT OF EXT.P4 REQUEST. P6. : COPY OF THE PENALTY ORDER AY-2008-2009) P6(A). : COPY OF THE PENALTY ORDER AY-2009-2010)
RESPONDENTS' EXHIBITS : NIL
/TRUE COPY/
P.A.TO JUDGE
AMV
P.R. RAMACHANDRA MENON, J.
W.P.(C)No.11546 OF 2012
Dated this the 30th May, 2012
J U D G M E N T
The petitioner has approached this Court with the following
prayers:
“I. Call for the records of the case leading to the issuance of Exts.P6 and P6(a) penalty and quash the same by the issue of a writ of certiorari or other appropriate writ or order;
ii) issue a writ of mandamus or other appropriate writ or order forbearing respondents 1 and 3 from pursuing any coercive recovery steps against the petitioner on the basis of Exts.P6 and P6(a) orders.
iii) Grant such other reliefs that this Hon'ble Court deem fit to grant under the facts and circumstances of the case.”
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W.P.(C)No.11546 OF 2012
attempt to evade the tax, in so far as the same was not remitted at the rate of 12.5%, penalty proceedings were initiated leading to Ext.P1 and P1(a) orders for the assessment years 2008-09 and 2009-10. The above orders were set aside by this Court as per Ext.P2 judgment in W.P.(C) No.36970 of 2010, directing the first respondent therein to re-consider the matter and pass fresh orders, as specified therein, after affording an opportunity of hearing to the petitioner and also to produce the Books of Accounts in support of his contentions. The case of the petitioner is that inspite of the specific direction given by this Court, as above and despite the adjournment sought for, vide Ext. P4, which was served to the concerned authority, as borne by the endorsement in Ext.P5, the proceedings were finalised as per Exts.P6 and P6(a) orders, almost in similar lines, as contained in Exts.P1 and P1(a), which made the petitioner to approach this Court, seeking for immediate interference.
issue is squarely covered by the decision rendered by the Apex Court in Aluva Sugar Agency vs. State of Kerala [ 45 VST 1 ]
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W.P.(C)No.11546 OF 2012
and it stands in favour of the petitioner, substantiating the fact that the course pursued by the petitioner was the correct one.
In the said facts and circumstances, the impugned orders [Exts.P6/P6(a)] are set aside and the writ petition is allowed. No cost.
P.R. RAMACHANDRA MENON, JUDGE.
lk
1 issue framed by the court
Whether penalty orders passed at 12.5% tax rate should be set aside where the settled rate is 4 percent under the decision in Aluva Sugar Agency case.
Colour shows how this judgement treated each authority
Aluva Sugar Agency vs. State of KeralaReferred¶37
[ 45 VST 1 ]
Ext.P2 judgment in W.P.(C) No.36970 of 2010Referred¶33
S.S.D. Oil Mills Company Limited
Intelligence Officer (IB), Office of the Deputy Commissioner (Intelligence), Department of Commercial Taxes, Edappally
Deputy Commissioner (Intelligence), Commercial Taxes, Ernakulam
Inspecting Assistant Commissioner (Recovery), Commercial Taxes, Kakkanad
P.R. Ramachandran Menon
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
