Petitioner challenged a demand notice under the RR Act regarding a liability arising from KVAT assessment. The High Court held that the assessment order was not challenged and statutory remedies were available.
The writ petition was dismissed without prejudice to the rights of the petitioner to pursue the statutory remedy.
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 P.R.RAMACHANDRA MENON
WEDNESDAY, THE 10TH DAY OF DECEMBER 2014/19TH AGRAHAYANA, 1936
WP(C).No. 30794 of 2014 (Y)
PETITIONER(S):
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P.A.GIRIJA, PUTHOOR HOUSE, KUMARANELLUR P.O., WADAKKANCHERRY, THRISSUR.
BY ADVS.SMT.K.P.SANTHI SRI.RILGIN V.GEORGE.
RESPONDENT(S):
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1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, THIRUVANANTHAPURAM - 695 001.
2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, WADAKKANCHERRY - 680 582.
3. INTELLIGENCE INSPECTOR, DEPARTMENT OF COMMERCIAL TAXES, INTELLIGENCE SQUAD - II, MATTANCHERRY - 682 002.
4. THE VILLAGE OFFICER, REVENUE RECOVERY, KUMARANELLUR VILLAGE - 680 590.
BY SENIOR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-12-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
rvs.
WP(C).No. 30794 of 2014 (Y)
APPENDIX
PETITIONER(S)' EXHIBITS :
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| EXT.P-1: | TRUE COPY OF SRI.SRINIVASA TRA |
THE INVOICE DATED 21.11.2008 OF NSPORTS. |
|---|---|---|
| EXT.P-2: | TRUE COPY OF THE ALLOYS AND POWER |
INVOICE DATED 21.11.2008 OF SURYADEV PRIVATE LIMITED. |
| EXT.P-3: | TRUE COPY OF RS.24,883/-. |
THE RECEIPT DATED 24.11.2008 OF |
| EXT.P-4: | TRUE COPY OF THE KUNNATHUNAD STEEL |
INOVICE DATED 24.11.2008 ISSUED TO . |
| EXT.P-5: | TRUE COPY OF THE 3RD RESPONDENT. |
PROCEEDINGS DATED 24.11.2008 OF THE |
| EXT.P-6: | TRUE COPY OF THE THE 3RD RESPONDEN |
RECEIPT DATED 24.11.2008 ISSUED BY T. |
| EXT.P-7: | TRUE COPY OF THE THE 4TH RESPONDEN |
DEMAND NOTICES DATED 20.10.2014 OF T. |
RESPONDENT(S)' EXHIBITS : ----------------------NIL.
/TRUE COPY/
P.A.TO JUDGE
RVS.
P.R. RAMACHANDRA MENON, J.
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W.P.(C). No. 30794 of 2014
-------------------------------------------Dated this the 10th day of December, 2014
JUDGMENT
The challenge is against Ext.P7 notice issued by the authorities under the RR Act demanding to satisfy a sum of ₹ 52,580/- plus interest and such other charges in respect of the liability to be cleared to the Commercial Tax Department
W.P.C. No. 30794 of 2014 -2-
order dated 24.11.2008 and the said liability was sought to be realised by invoking the machinery under the RR Act as borne by Ext.P7 notice. The case of the petitioner is that, absolutely no notice was ever served to the petitioner at any point of time and this being the position, Ext.P7 is liable to the intercepted by this Court. It is also brought to the notice of this Court that, in the course of transit on the very same day i.e., 24.11.2014, after inspection at Valayar check post, the vehicle was again detained at Karukutty and the petitioner was required to satisfy a sum of ₹ 50,575/- which accordingly was effected and the vehicle got released. Ext.P6 is the copy of the receipt as to the satisfaction of the said amount. The figures in Ext.P6 very much tally with the figures in Ext.P5.
W.P.C. No. 30794 of 2014 -3-
In the said circumstance, this writ petition is dismissed, without prejudice to the rights and liberties of the petitioner to pursue the statutory remedy.
P.R. RAMACHANDRA MENON, JUDGE.
kp/-
1 issue framed by the court
Whether the writ petition seeking quashing of the demand notice under the RR Act aiming satisfaction of a sum of Rs. 52,580/- plus interest can be maintained when statutory remedy appeal against the u
3 provisions across 2 enactments
P.A. Girija
State of Kerala
The Commercial Tax Officer
Intelligence Inspector
The Village Officer
P.R. Ramachandra Menon
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
