Allowed

M/S. a-One Milk Products (P) Ltd. v. Commercial Tax Officer

Kerala HC13 Nov 2013WP(C)/4162/2011

Case brief

AI extract

What is this about?

The Kerala High Court held that a refund cannot be refused based on SRO 201/05 if lawfully due. The court ordered the refund of sums deposited by the petitioner for years 1999-2000 and 2004-05 with interest, directing the respondent to process it within three months.

What did the court decide?

Refund of sums of Rupees 2,00,000 and Rupees 10,00,000 with statutory interest to be effected within three months.

M/S. a-One Milk Products (P) Ltd. Vs Commercial Tax Officer — Income Tax | 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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WEDNESDAY, THE 13TH DAY OF NOVEMBER 2013/22ND KARTHIKA, 1935

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WP(C).No. 4162 of 2011 (U)

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PETITIONER(S):

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M/S.A-ONE MILK PRODUCTS PVT LTD, ERAVICHIRA WEST, SOORANAD SOUTH, PATHARAM P.O.KOLLAM REPRESENTED BY ITS MANAGING DIRECTOR, V.SUSEELAN.

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BY ADVS.SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY SRI. V.K. SHAMSUDHEEN

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RESPONDENT(S):

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COMMERCIAL TAX OFFICER, COMMERCIAL TAX DEPARTMENT, KARUNAGAPPALLY - 691032.

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BY GOVERNMENT PLEADER SRI. T.K. SHAIJ RAJ

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13-11-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO.4162/2011

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APPENDIX

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PETITIONER(S) EXHIBITS

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EXHIBIT P1 : TRUE COPY OF THE NOTIFICATION IN SRO NO. 201/2005 DATED 16.02.2005.

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EXHIBIT P2 : TRUE COPY OF THE ASSESSMENT ORDER PASSED BY RESPONDENT FOR THE YEAR 1999-2000 DATED 14.02.2008.

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EXHIBIT P3 : TRUE COPY OF THE JUDGMENT IN OP NO. 36660/2001 DATED 17.12.2001.

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EXHIBIT P4 : TRUE COPY OF THE RECEIPT OF PAYMENT NO. 190225 DATED 16.01.2002.

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EXHIBIT P5 : TRUE COPY OF THE JUDGMENT IN OP NO. 28934/2002 DATED 07.10.2002 ALONG WITH ORDER IN R.P.

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EXHIBIT P6

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: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY RESPONDENT FOR THE YEAR 2004-2005 DATED 23.12.2010.

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EXHIBIT P7 : TRUE COPY OF THE REPRESENTATION GIVEN BY THE PETITIONER TO THE RESPONDENT FOR THE YEAR 1999-2000 DATED 30.12.2004.

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EXHIBIT P8 : TRUE COPY OF THE REPRESENTATION GIVEN BY THE PETITIONER TO THE RESPONDENT FOR THE YEAR 2004-05 DATED 07.01.2011.

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EXHIBIT P9 : TRUE COPY OF THE DEMAND NOTICE IN FORM NO. 13 ISSUED BY RESPONDENT FOR THE YEAR 2004-05.

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RESPONDENT(S) EXHIBITS : NIL

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/TRUE COPY/

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P.A. TO JUDGE.

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V. CHITAMBARESH, J

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WP(C) NO. 4162 OF 2011

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Dated this the 13^th day of November, 2013

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JUDGMENT

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The issue is covered by the decision in Ideal Trading Company Vs. Sales Tax Officer and another [(2010) 18

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KTR 106 (Ker)(FB)] . Therefore refund if any lawfully due cannot be refused on the basis of government notification SRO 201/05.

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The petitioner has concededly deposited a sum of 2,00,000/- (Rupees Two lakhs only) pursuant to Ext.P3 judgment and a further sum of 10,00,000/- (Rupees Ten lakhs only) pursuant to Ext.P5 judgment. The same if not adjusted to future dues is liable to be refunded.

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The amount so paid by the petitioner for the year 1999-2000 shall be refunded to the petitioner with statutory interest. The needful shall be done within a period of three months from today.

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The petitioner shall produce a copy of the Writ Petition with the judgment before the respondent for compliance.

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The Writ Petition is disposed of.

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V. CHITAMBARESH JUDGE

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ncd

M/S. a-One Milk Products (P) Ltd. v. Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

M/S. a-One Milk Products (P) Ltd. v. Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

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