Single judge set aside impugned assessment orders (Ext.P9 and Ext.P7) which were passed without adverting to the subsequent SRO 652/09 granting tax exemption, directing fresh assessment.
Impugned assessment orders set aside; direction to issue fresh notice and pass orders adverting to SRO 652/09.
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
WEDNESDAY, THE 10TH DAY OF APRIL 2013/20TH CHAITHRA 1935
WP(C).No. 31492 of 2008 (Y)
---------------------------- ----------
PETITIONER(S):
A.K.MEMORIAL CHARITABLE TRUST, REG.NO.Q-208/93, THATTAMPALAM P.O., KOLLAM 691 020 REPRESENTED BY ITS SECRETARY.
BY ADVS.SRI.V.M.KURIAN SRI.MATHEW B. KURIAN SRI.K.T.THOMAS
RESPONDENT(S):
1. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES, THIRUVANANTHAPURAM.
2. FAST TRACK ASSESSMENT TEAM,
BY GOVERNMENT PLEADER SRI.T.K.SHAIJ RAJ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 10-04-2013, ALONG WITH WPC. 1842 OF 2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
tss
W.P.(C) NO.31492/2008
APPENDIX
PETITIONER'S EXHIBITS:-
P1:- COPY OF THE NOTIFICATION SRO 291/2000. P2:- COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2000-2001. P3:- COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2001-2002. P4:- COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2002-2003.
P5:- COPY OF THE SRO NO.1048/2005 DTD. 30.11.2005.
P6:- COPY OF THE SRO NO.544/2007 DTD. 18.6.2007.
P7:- COPY OF THE NOTICE DTD. 8.8.2008.
P8:- COPY OF THE OBJECTION DTD. 27.8.2008 FILED BY THE PETITIONER.
P9:- COPY OF THE ASSESSMENT ORDER DTD 3.9.2008.
P10:- COPY OF THE ABOVE G.O.(P) 136/2009 /TD DTD,. 24.7.2009 ISSUED BY THE GOVERNMENT.
RESPONDENT'S EXHIBITS:-
NIL
//TRUE COPY//
P.S. TO JUDGE
tss
ANTONY DOMINIC, J.
W.P(C).Nos.31492 of 2008 and 1842 of 2009 ------------------------------------------Dated this the 10th day of April, 2013
JUDGMENT
2.In so far as W.P(C).31492/08 is concerned, the grievance of the petitioner is regarding Ext.P9 assessment order passed against them for the assessment year 2003-04. Petitioner is an industry under the Kerala Khadi and Village Industries Board. By Ext.P9 assessment order, they were levied tax under the KGST Act, relying on Exts.P5 and P6. As per Ext.P5, the benefit of exemption from levy of tax was restricted to turn over of Rs.50 lakhs and it was so ordered that for turn over above Rs.50 lakhs, tax will be levied at 4%. It was also ordered that the notification will be effective from the period 1.4.2004 to 31.3.2005. Subsequently, the Government issued Ext.P6, directing that Ext.P5 will be effective for the period 1.4.2000 to 31.3.2004. It was on the above basis that Ext.P7
WPC.31492/08 & 1842/09
2
pre-assessment notice was issued and Ext.P9 assessment order was passed levying tax at the rate prescribed in Ext.P5.
3
WPC.31492/08 & 1842/09
by the Board and therefore are eligible for the benefit of exemption as provided in SRO 652/09, a copy of which is Ext.P10 in W.P(C).31492/08.
that the other contentions raised by the petitioners are also left open.
ANTONY DOMINIC
kkb.11/4.
1 issue framed by the court
Whether the assessment orders passed against the petitioners were correct in ignoring the subsequent SRO 652/09 which granted exemption to Khadi and Village Industries units.
2 provisions across 2 enactments
A.K.MEMORIAL CHARITABLE TRUST
STATE OF KERALA
ANTONY DOMINIC
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
