Allowed

M/S. Tata Projects Ltd. v. Asst. Commissioner (Wc)

Kerala HC30 Sept 2016WP(C)/10494/2013

Case brief

AI extract

What is this about?

In this writ petition, the petitioner challenged assessment orders denying credit for tax deducted at source. The court found that the deducted tax was collected by the department and set aside the impugned orders, directing the first respondent to grant full credit and pass a fresh order.

What did the court decide?

Exhibits P6 and P6(a) orders set aside; first respondent directed to grant full credit to tax deducted at source and pass a fresh order within two months of receiving the judgment copy.

M/S. Tata Projects Ltd. Vs Asst. Commissioner (Wc) — Kerala HC (2016) — LawSathi Research

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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.M.SHAFFIQUE

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FRIDAY, THE 30TH DAY OF SEPTEMBER 2016/8TH ASWINA, 1938

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WP(C).No. 10494 of 2013 (J) ----------------------------

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PETITIONER(S):

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M/S. TATA PROJECTS LTD., 1-7-80 TO 87 PRENDERGHAST ROAD, MITHONA TOWERS -1, NEAR PARADISE CIRCLE, SECUNDERABAD - 500 003, REPRESENTED BY K.S.KRISHNAN, ITS SENIOR GENERAL MANAGER & CORPORATE HEAD-ACCOUNTS.

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BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON

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RESPONDENT(S):

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1. ASST. COMMISSIONER (WORKS CONTRACT) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM

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2. DEPUTY CHIEF ENGINEER, TRANSMISSION CIRCLE, KERALA STATE ELECTRICITY BOARD, KANJIKODE P.O., PALAKKAD.

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3. DEPUTY CHIEF ENGINEER,

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TRANSMISSION CIRCLE, KERALA STATE ELECTRICITY BOARD, VAIDHYUDTHI BHAVANAM, KOTTARAKKARA.

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4. COMMERCIAL TAX OFFICER WC & LT) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD.

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R1 & R4 BY GOVERNMENT PLEADER SMT.RAJI T BHASKAR R2 & R3 BY ADV. SRI.T.R.RAJAN,SC,K.S.E.B.

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30-09-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 10494 of 2013 (J)

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APPENDIX

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PETITIONER(S)' EXHIBITS

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EXT.P1:	COPY OF CERTIFICATE ISSUED BY THE 2ND RESPONDENT
EXT.P2:	COPY OF CERTIFICATE ISSUED BY THE 3RD RESPONDENT.
EXT.P3:	COPY OF ASSESSMENT ORDER FOR THE YEAR 2002-03 ISSUED BY THE 1ST RESPONDENT.
EXT.P3(A):	COPY OF ASSESSMENT ORDER FOR THE YEAR 2003-04 ISSUED BY THE 1ST RESPONDENT.
EXT.P4:	COPY OF ORDER ISSUED BY THE SALES TAX APPELLATE.
EXT.P5:	COPY OF CERTIFICATE ISSUED BY THE 4TH RESPONDENT.
EXT.P6:	COPY OF ORDER FOR THE YEAR 2002-03 ISSUED BY THE 1ST RESPONDENT.
EXT.P6(A):	COPY OF ORDER FOR THE YEAR 2003-04 ISSUED BY THE 1ST RESPONDENT.
EXT.P7:	COPY OF APPLICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT
EXT.P7(A):	COPY OF APPLICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT
EXT.P8:	COPY OF ORDER ISSUED BY THE 1ST RESPONDENT.

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RESPONDENT(S)' EXHIBITS :

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EXT.R2(A): COPY OF DETAILS OF THE BILLS PASSED AND RECOVERIES MADE BY THE R2. EXT.R2(B): COPY OF CERTIFICATE ISSUED BY SALES TAX OFFICER, THEVARA DT 25/6/2005. EXT.R2(C): COPY OF SPLIT UP DETAILS OF RECOVERY EFFECTED BY THE R3.

//TRUE COPY//

P.A. TO JUDGE

A.M. SHAFFIQUE, J.

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------------------------------------- W.P.(C) No. 10494 of 2013

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Dated this the 30^th day of September, 2016

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JUDGMENT

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This writ petition has been filed by the petitioner inter alia seeking for the following reliefs:

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“To direct the first respondent to grant full credit for the tax deducted at source by the 2^nd and 3^rd respondents as evidenced by Exts.P1, P2 & P2 (a) and to revise Exts.P6 and P6 (a) orders accordingly by the issue of a writ of mandamus or such other writ or order or direction.”

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During the pendency of this writ petition, taking note of the fact that the Kerala State Electricity Board had deducted tax at source and deposited at various offices of the Commercial Tax Department, an interim order was passed by this Court on 20.7.2016, issuing the following directions:

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“(i) The first respondent shall verify whether the amounts referred to in Exts.P1, P2 and P2(a) have been credited to the account of the Sales Tax Department by the Kerala State Electricity Board.

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W.P.(C) No. 10494 of 2013

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-2-

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(ii) Petitioner shall produce a copy of the order along with exhibits and counter affidavit filed by the Kerala State Electricity Board before the said officer.”

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Learned Government Pleader submits that pursuant

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to the aforesaid direction, information was received from the Office of the Deputy Commissioner (Law), Commercial Taxes, Ernakulam, stating that the total amount of Rs.27,57,838/had been collected from the various offices in respect of the TDS payment details for the year 2002-03 and 2003-04, relating to the works awarded to M/s. Tata Projects Ltd by the Kerala State Electricity Board. The said information passed on by the Assistant Commissioner, (Works Contract), Ernakulam, reads as under:

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“To

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The Deputy Commissioner (Law), Ernakulam.

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Sir,

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Sub: WPC No.10494/2013 - Payment of TDS effected by KSEB from M/s. Tata Projects for the year 2002-03 and 2003-04 - Verification report- submitting of - Reg:-

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W.P.(C) No. 10494 of 2013

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-3-

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Ref:- No.WC/Gen-1/05-06 dated 7.6.2005 of the Commercial Tax Officer (WC & LT), Palakkad.

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Letter No.34471/16-17 dated 17.08.2016 of Commercial Tax Officer (WC), Kollam.

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Letter No.100/4C/STF/2016-17 dated 18.08.2016 of Commercial Tax Officer (WC), Palakkad.

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Kind attention is invited to the above references. As per the order of the Hon'ble High Court of Kerala, TDS payment details for the year 2002-03 & 2003-04 in respect of works awarded to M/s. Tata Projects by KSEB have been collected from Commercial Tax Office (WC), Palakkad and Commercial Tax Offices, Kollam. The Commercial Tax Officer (WC), Palakkad and Commercial Tax Officer (WC), Kollam has confirmed the payment of TDS by KSEB as shown below:-

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Year	*Amount*	*Office in* *which the* *payment is* *made*
2002-03	Rs.5,34,709.00	CTO (WC),
		Palakkad
2003-04	Rs.6,31,908.00	“
“	Rs.15,91,221.00	CTO (WC),
		Kollam
Total	Rs.27,57,838.00

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Hence the amounts referred to Exts.P1, P2 and

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-4-

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W.P.(C) No. 10494 of 2013

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P(a) have been credited to the account of the Sales Tax Department. The above facts are projected for favour of further necessary action.”

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Having regard to the aforesaid factual situation, it is now

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known that the aforesaid amount has already been collected

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by the Department.

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In the result, this writ petition is disposed of as under:

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(i) Exts.P6 and P6(a) orders are set aside.

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(ii) The first respondent is directed to give full credit to

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the tax deducted at source and pass a fresh order in the

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matter within a period of two months from the date of receipt

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of a copy of this judgment.

Sd/-

A.M. SHAFFIQUE

JUDGE

Scl/30.09.2016

M/S. Tata Projects Ltd. v. Asst. Commissioner (Wc)

Case brief

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M/S. Tata Projects Ltd. v. Asst. Commissioner (Wc)

Case brief

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