The High Court held that assessment orders without pre-assessment notices cannot be sustained. It ordered petitioners treat such orders as notices and file objections within two weeks.
Ext.P4 treated as preassessment notices; petitioners granted two weeks to file objections.
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 ANTONY DOMINIC
MONDAY, THE 11TH DAY OF FEBRUARY 2013/22ND MAGHA 1934
WP(C).No. 2759 of 2013 (T)
PETITIONER(S):
M/S.MAY FAIR HOTELS, N H 47, PUDUKKKAD, THRISSUR DISTRICT - 680 301. REPRESENTED BY ITS MANAGING PARTNER BOSCO P.F.
BY ADV. SRI.P.N.D. NAMBOODIRI
RESPONDENT(S):
1. THE SALES TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, IRINJALAKUDA - 680 121.
2. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, IRINJALAKUDA - 680 121.
BY GOVERNMENT PLEADER, SMT.SOBHA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-02-2013, ALONG WITH WPC. 2761/2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
DG
WP(C).No. 2759 of 2013 (T)
APPENDIX
PETITIONER(S) EXHIBITS:
EXHIBIT-P1- COPY OF THE ORDER NO. 25162956/08-09 DATED 02/05/2008 ISSUED BY THE IST RESPONDENT TO THE PETITIONER FOR THE YEAR 2008-2009.
EXHIBIT-P2- COPY OF THE AUDIT REPORT IN FORM 50 A AND 50 B FOR THE YEAR 2008-2009 DATED 20/09/2009 ISSUED BY THE STATUTORY AUDITOR TO THE PETITIONER.
EXHIBIT-P3- COPY OF THE LEDGER PAGE NO. 148 MAINTAINED BY THE PETITIONER.
EXHIBIT-P4- COPY OF THE ASSESMENT ORDER NO. 25162956/08-09 DATED 29/03/2012 FOR THE YEAR 2008-2009.
EXHIBIT-P5- COPY OF THE ASSESSMENT ORDER NO. 25162956/07-08 DATED 12/12/2011 FOR THE YEAR 2007-2008.
EXHIBIT-P6- COPY OF THE CIRCULAR NO. 44/2006 DATED 27/11/2006 ISSUED BY THE COMMISSIONER OF COMMERCIAL TAXES.
EXHIBIT-P7- COPY OF THE JUDGMENT IN W.P(C) 3120/2012 DATED 16/02/2012.
RESPONDENTS' EXHIBITS -
NIL
//TRUE COPY//
P.A TO JUDGE
DG
ANTONY DOMINIC, J. ================ W.P.(C) NOs. 2759 & 2761 OF 2013
========================
Dated this the 11th day of February, 2013
J U D G M E N T
In both these cases, the assessment orders pertain to the year 2008-09 and the petitioners are challenging Ext.P4 orders completing the assessment for the aforesaid year. The ground on which these writ petitions have been filed is that the assessments have been completed without issuing pre-assessment notices.
WPC.Nos.2759 & 2761/13
:2 :
shall do at any rate within 4 weeks of filing the reply.
Petitioners will produce a copy of this judgment along with a
copy of the writ petitions before the 1st respondent for
compliance.
Sd/- ANTONY DOMINIC, JUDGE
Rp
1 issue framed by the court
Whether assessment orders passed without issuing pre-assessment notices are sustainable.
M/S.MAY FAIR HOTELS
THE SALES TAX OFFICER
INSPECTING ASSISTANT COMMISSIONER
ANTONY DOMINIC
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
