Allowed

Quilon Medical Trust v. State of Kerala

Kerala HC6 Aug 2012WP(C)/17289/2012

Case brief

AI extract

What is this about?

The Court allowed a writ petition challenging an assessment order for cess under the Building and Other Construction Workers' Welfare Cess Act, 1996. The order was bad due to the absence of a proper pre-assessment notice. The Court set aside the order and directed a fresh assessment.

What did the court decide?

Ext.P3 order of assessment set aside; Assessing Authority directed to issue fresh pre-assessment notice and make fresh assessment.

Quilon Medical Trust Vs State of Kerala — Service and Employment | 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 K.SURENDRA MOHAN

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MONDAY, THE 6TH DAY OF AUGUST 2012/15TH SRAVANA 1934

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WP(C).No. 17289 of 2012 (I)

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PETITIONER:

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QUILON MEDICAL TRUST, MYLAPORE, UMAYANALLOOR.P.O, KOLLAM - 691 589 REPRESENTED BY ITS MANAGING TRUSTEE A. ABDUL SALAM. BY ADVS.SRI.A.K.JAYASANKARAN NAMBIAR (SR.) SRI.P.GOPINATH SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SRI.KURYAN THOMAS

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RESPONDENTS:

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STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, SECRETARIAT

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THIRUVANANTHAPURAM - 695 001.

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THE DEPUTY LABOUR OFFICER, OFFICE OF THE DISTRICT LABOUR OFFICER,

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CIVIL STATION KOLLAM - 691 013.

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BY GOVERNMENT PLEADER SRI G.GOPAKUMAR

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-08-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 17289 of 2012 (I)

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A P P E N D I X

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PETITIONER'S EXHIBITS

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EXHIBIT-P1-TRUE COPY OF THE NOTICE DATED 22/12/2011 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT.

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EXHIBIT-P2-TRUE COPY OF THE REPLY DATED 19/01/2012 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

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EXHIBIT-P3-TRUE COPY OF THE ASSESSMENT ORDER DATED 30/04/2012 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT.

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EXHIBIT-P4-TRUE COPY OF THE DEMAND NOTICE DATED 13/06/2012 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT.

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/TRUE COPY/

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P.A TO JUDGE

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K.SURENDRA MOHAN, J. ----------------------------------------------------W.P(c) No.17289 of 2012-I

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---------------------------------------------------Dated this the 6^th day of August, 2012

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J U D G M E N T

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This Writ Petition is filed by the petitioner challenging Ext.P3 order of assessment passed by the 2^nd respondent under the provisions of the Building and Other Construction Workers' Welfare Cess Act, 1996. Though a pre assessment notice was issued to the petitioner, the proposal therein was to assess the petitioner to an amount of Rs.61,41,03,105/-. However, as per Ext.P3 order of assessment, the petitioner has been assessed to an amount of Rs.69,15,63,173/- demanding cess to the tune of Rs.69,15,632/-. According to the petitioner, the assessment order is bad in not having been preceded by a proper pre assessment notice as required by law.

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The learned Government Pleader on instructions submits that the 2^nd respondent would reconsider the matter and make a fresh assessment after issuing a proper pre assessment notice.

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W.P(c) No.17289 of 2012-I

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In view of the above, this Writ Petition is allowed. Ext.P3 order is set aside. It is made clear that the Assessing Authority shall be at liberty to issue a fresh pre assessment notice and to pass a fresh order of assessment, in accordance with law.

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(K.SURENDRA MOHAN, JUDGE)

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rtr/

Quilon Medical Trust v. State of Kerala

Case brief

What is this about?

What did the court decide?

Quilon Medical Trust v. State of Kerala

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

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