Disposed

K.v.Viswanathan v. Assistant Commissioner

Kerala HC12 Jun 2015WP(C)/5204/2015

Case brief

AI extract

What is this about?

The High Court, through a single judge, issued directions in a writ petition challenging an assessment order under the KVAT Act-2003. The respondent was directed to dispose of the petitioner's appeal application within a month considering arguments regarding Section 8(f)(i), while suspension of revenue recovery was granted pending a stay application.

What did the court decide?

Stay of revenue recovery proceedings; Referral of appeal to Appellate Authority for disposal within one month.

K.v.Viswanathan Vs Assistant Commissioner — Consumer Protection | Kerala HC (2015)

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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 A.MUHAMED MUSTAQUE

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FRIDAY, THE 12TH DAY OF JUNE 2015/22ND JYAISHTA, 1937

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WP(C).NO. 5204 OF 2015 (A)

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PETITIONER(S):

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K.V. VISWANATHAN, MANAGING PARTNER, M/S. KUNNATHUKALATHIL JEWELLERS, CHANGANACHERRY, KOTTAYAM.

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BY ADV. SRI.C.K.SREEJITH.

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RESPONDENT(S):

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1. ASSISTANT COMMISSIONER, KVAT SPECIAL CIRCLE, COMMERCIAL TAXES DEPARTMENT, KOTTAYAM -686 001.

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2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, KOTTAYAM- 686 001.

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3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOTTAYAM -686 001.

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4. COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM -695 001.

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5. PRINCIPAL SECRETARY TO GOVERNMENT, TAXES (B) DEPARTMENT, THIRUVANANTHAPURAM -695 001.

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6. PRINCIPAL SECRETARY TO GOVERNMENT, LAW DEPARTMENT, THIRUVANANTHAPURAM- 695 001.

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7. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM- 695 001.

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BY GOVT. PLEADER SRI.R. RANJITH.

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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rs.

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WP(C).NO. 5204 OF 2015 (A)

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APPENDIX

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PETITIONER'S EXHIBITS:-

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EXT P1:	TRUE COPY OF THE PERMISSION TO PAY COMPOUNDED TAX U/S 8(F) FOR 2009-10 ISSUED BY THE 1ST RESPONDENT VIDE NO.32050770232/2009-10/19.06.2009.
EXT.P2:	TRUE COPY OF THE STOPPAGE OF THIRUVALLA BRANCH ON 31.03.2010 VIDE LETTER DATED 01.04.2010 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ON 30.04.2010.
EXT.P3:	TRUE COPY OF THE APPLICATION FOR PERMISSION TO OPT PAYMENT OF TAX AT COMPOUNDED RATES U/S 8(F) FOR 2010-11 VIDE APPLICATION DATED 30.04.2010 FILED BY THE PETITIONER BEFORE 1ST RESPONDENT ON 30.04.2010.
EXT.P4:	TRUE COPY OF THE PERMISSION US/S 8(F) FOR 2010-11 IN FORM NO.4DF IN NO. 32050770232/23.12.2010 ISSUED BY THE 1ST RESPONDENT.
EXT.P5:	TRUE COPY OF THE PERMISSION U/S 8(F) FOR 2011-12 IN FORM NO.4DFIN NO. 32050770232/13/12/2011.
EXT.P6:	TRUE COPY OF THE PERMISSION US/S 8(F) FOR 2012-13 IN FORM NO.4 DF IN NO.32050770232/04.08.2012.
EXT.P7:	TRUE COPY OF THE ANNUAL RETURN FOR 2013-14 IN FORM NO.10 FIELD BY THE PETITIONER BEFORE 1ST RESPONDENT.
EXT.P8:	TRUE COPY OF THE REVISED OPTION FOR 2013-14 IN FORM NO.1B DATED 25.03.2014 FIELD BY THE PETITIONER BEFORE 1ST RESPONDENT.
EXT.P9:	TRUE COPY OF THE NOTICE U/S 25(1) NO.32050770232/2010-11/ 14.06.2013 ISSUED BY THE 1ST RESPONDENT.
EXT.P10:	TRUE COPY OF THE PETITION DATED 19.11.2013 FILED BY THE PETITIONER BEFORE GOVT. OF KERALA.
EXT.P11:	TRUE COPY OF THE OBJECTIONS TO THE PRE-ASST NOTICE VIDE LETTER DATED 20/06/2013 FILED BEFORE THE 1ST RESPONDENT.
EXT.P12:	TRUE COPY OF THE BEST JUDGMENT ASST U/S 25(1) PASSED BY THE 1ST RESPONDENT FOR 2010-11 VIDE ORDER NO.32050770232/2010-11/31.01.2014.
EXT.P13:	TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 FOR 2010-11 DATED 31.01.2014 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.

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....2/-

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WP(C).NO. 5204 OF 2015 (A)

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EXT.P14:	TRUE COPY OF THE PETITION DATED 26.11.2013 FILED BY THE TRADERS ASSOCIATION BEFORE THE GOVT. OF KERALA.
EXT.P15:	TRUE COPY OF THE PETITION DATED 10/02/2014 FILED BY THE PETITIONER.
EXT.P16:	TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.29 DATED 12.04.2014 WITH GROUNDS OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
EXT.P17:	TRUE COPY OF THE PETITION DATED 12.03.2014 FILED BY THE PETITIONERS BEFORE THE HON. MINISTER FOR FINANCE, TVM.
EXT.P18:	TRUE COPY OF THE RR DEMAND NOTICE FOR RECOVERY IN NO. A 5-335/13-15/21.03.2014 ISSUED BY THE 3RD RESPONDENT.
EXT.P19:	TRUE COPY OF THE STAY ORDER ISSUED BY THE 5TH RESPONDENT AS PER ORDER NO.8108/B2/2014/TD DATED 22.04.2014.
EXT.P20:	TRUE COPY OF THE PETITION DATED 07.01.2015 FILED BY THE PETITIONER BEFORE THE HON. MINISTER FOR FINANCE GOVT. OF KERALA ,TVM.
EXT.P21:	TRUE EXTRACT OF PARA 227 OF THE BUDGET SPEECH FOR 2010-11 MADE BY THE HON. MINISTER FOR FINANCE ON THE FLOOR OF THE ASSEMBLY (RELEVANT PAGES).
EXT.P22:	TRUE EXTRACT OF THE KERALA FINANCE BILL -2010- EXPLANATION- 8 TO CLAUSE (I) OF THE SUB SECTION (F) TO SECTION -8 OF THE KVAT ACT-2003 (RELEVANT PAGES).
EXT.P23:	TRUE EXTRACT OF THE AMENDMENT AS EXPLANATION -8 TO CLAUSE (1) OF THE SUB SECTION (F) SECTION -8 TO KVAT ACT-03 AS PER THE KERALA FINANCE ACT-2010 (RELEVANT PAGES).
EXT.P24:	TRUE COPY OF THE STAY ORDER ISSUED BY THE 5TH RESPONDENT VIDE NO.1318/B2/2015/TD DATED 23.01.2015.
EXT.P25:	TRUE EXTRACT OF THE SUB-SECTION (F) OF SECTION-8 TO KVAT ACT-03 AS PER KERALA FINANCE ACT-2014.

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RESPONDENT'S EXHIBITS:- NIL.

//TRUE COPY//

P.S. TO JUDGE

rs.

A.MUHAMED MUSTAQUE, J. ~~~~~~~~~~~~~~~~~~~~~~~~~ W.P.(C).No.5204/2015

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Dated this the 12^th Day of June, 2015

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J U D G M E N T

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The petitioner as against assessment order,

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Ext.P12, preferred an appeal. Ext.P16 is the appeal.

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He did not press for a stay for the obvious reason that he had moved the Government. The Government by Ext.P24 order issued a direction to the fourth respondent that

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subject to payment of 30% of the dues within two months, the petitioner may be allowed to remit the balance in 10 instalments. The petitioner submits that

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he does not want the benefit of Ext.P24 order. He submits that in the light of explanation 3 to Section 8 (f)(i) of the KVAT Act-2003, he is entitled for reversal of assessment order.

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In the facts and circumstances, the following directions are issued:

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i. The petitioner shall file a fresh application for stay within two weeks from today.

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W.P.(C).No.5204/2015

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-:2:-

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ii. If such an application is filed, the Appellate Authority shall consider the same in the light of the arguments of the petitioner on the explanation 3 to Section 8(f)(i) of the KVAT Act-2003 and dispose the application within a further period of one month.

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iii. To work out the above remedy, all revenue recovery proceedings are deferred till the disposal of the stay application.

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Sd/-

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A.MUHAMED MUSTAQUE, JUDGE

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K.v.Viswanathan v. Assistant Commissioner

Case brief

What is this about?

What did the court decide?

K.v.Viswanathan v. Assistant Commissioner

Case brief

What is this about?

What did the court decide?

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