Quashed

Joseph Vilangadan v. State of Kerala

Kerala HC25 Nov 2013WP(C)/28340/2013

Case brief

AI extract

What is this about?

This writ petition challenged an order of best judgment assessment. The Court quashed the order conditionally, requiring the petitioner to remits Rs.40,000/- within two weeks and appear for a fresh hearing to prove service of notice and advance case on merits.

What did the court decide?

Ext.P5 order standing quashed on condition that petitioner remits Rs.40,000/- within two weeks and appears before Commercial Tax Officer III (Works Contract) on 10.12.2013.

Joseph Vilangadan Vs State of Kerala — Customs and Excise | Kerala HC (2013)

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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 V.CHITAMBARESH

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MONDAY, THE 25TH DAY OF NOVEMBER 2013/4TH AGRAHAYANA, 1935

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WP(C).No. 28340 of 2013 (N)

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PETITIONER(S)/PETITIONER:

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JOSEPH VILANGADAN MANAGING PARTNER, M/S.ENKON ENGINEERS & CONTRACTORS 37/134., MAMANGALAM CHRUCH ROAD, KOCHI-25

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BY ADVS.SRI.PRAVEEN K. JOY SRI.NIXON PAUL

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RESPONDENT(S)/RESPONDENT:

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STATE OF KERALA REP.BY SECRETARY, TAXES DEPARTMENT, SECRETARIAT THIRUVANANTHAPURAM-695001

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DEPUTY COMMISSIONER COMMERCIAL TAX DEPARTMENT ERNAKULAM, 682031

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COMMERCIAL TAX OFFICER COMMERCIAL TAX DEPARTMENT, ERNAKULAM-682031

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ASSISTANT COMMISSIONER OFFICE OF DEPUTY COMMISSIONER COMMERCIAL TAX DEPARTMENT, ERNAKULAM-682031

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R BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN.

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25-11-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 28340 of 2013 (N)

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APPENDIX

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PETITIONER(S)' EXHIBITS

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EXT.P1:-TRUE COPY OF THE INTIMATION DTD 13/10/2005 TO THE 3RD RESPONDENT

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EXT.P2:-TRUE COPY OF THE RELEVANT PAGE OF LOCAL DELIVERY BOOK DTD 13/10/2005

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EXT.P3:-TRUE COPY OF THE NOTICE UNDER SECTION 22(3)OF KVAT DTD 26/6/2006

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EXT.P4:-TRUE COPY OF THE REPLY DTD 11/7/2006 TO THE 3RD RESPONDENT

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EXT.P5:-TRUE COPY OF THE ORDER DTD 19/9/2013

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EXT.P6:-TRUE COPY OF THE POSTAL COVER OF THE RESPONDENT DTD 26/10/2013

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RESPONDENT(S)' EXHIBITS : NIL.

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//TRUE COPY//

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P.S. TO JUDGE.

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V.CHITAMBARESH, J.

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W.P (C) No.28340 of 2013

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Dated this the 25^th day of November, 2013

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J U D G M E N T

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The petitioner filed Ext.P4 reply to Ext.P3 notice proposing best judgment assessment under Section 22(3) of the Kerala Value Added Tax Act. This was followed by yet another notice dated 13.8.2013 proposing assessment under Section 25 (1) of the Kerala Value Added Tax Act.

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The petitioner asserts that he did not receive notice dated 13.8.2013 whereas the Government Pleader maintains that the said notice was returned unclaimed. The fact remains that the notice dated 13.8.2013 as well as Ext.P5 order completing the assessment were despatched to the same address.

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There is no reason for the petitioner not to receive the notice dated 13.8.2013 when he has admittedly received Ext.P5 order despatched to the same address. I am however inclined to grant one more opportunity to the petitioner to place his case before the third respondent for an order on merits.

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Ext.P5 order will stand quashed on condition that

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W.P (C) No.28340/2013

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the petitioner remits a sum of Rs.40,000/- with the Officer who passed Ext.P5 order. The amount shall be deposited within a period of two weeks from today in which case one more opportunity shall be afforded for the petitioner to advance his case on merits.

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The petitioner shall appear before the Commercial Tax Officer III (Works Contract) on 10.12.2013 at 11 am. The payment of the amount will ofcourse be subject to the final orders that will be passed in the proceedings.

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The petitioner shall produce a copy of the writ petition with the judgment before the Commercial Tax Officer III (Works Contract), Ernakulam.

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The Writ Petition is disposed of.

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V.CHITAMBARESH, Judge.

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nj.

Joseph Vilangadan v. State of Kerala

Case brief

What is this about?

What did the court decide?

Joseph Vilangadan v. State of Kerala

Case brief

What is this about?

What did the court decide?

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