Petitioner, a compounded dealer, challenged assessment alleging turnover suppression. Court held petitioner qualifies for preemptive tax rate due to fixed turnover below Rs. 60 lakhs, setting aside orders.
Ext.P1 assessment order and Ext.P2 penalty order set aside; enforcing officer directed to modify assessment and penalty giving pre-emptive rate.
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 A.M.SHAFFIQUE
WEDNESDAY, THE 30TH DAY OF NOVEMBER 2016/9TH AGRAHAYANA, 1938
WP(C).No. 12702 of 2016 (K) ----------------------------
PETITIONER:
T.K.ABDUL MAJEED, PROPRIETOR, M/S. M S R STORES, OLD MARKET,ALUVA.
BY ADVS.SRI.P.S.SOMAN SMT.T.RADHAMANY
RESPONDENT(S):
1. COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, ALUVA-683 107.
2. COMMISSIONER OF COMMERCIAL TAXES, TAX TOWER,KARAMANA P.O, THIRUVANANTHAPURAM-695 001.
3. GOVERNMENT OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM-695 001.
BY GOVERNMENT PLEADER SRI V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30-11-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
K.V.
WP(C).No. 12702 of 2016 (K)
APPENDIX
PETITIONER(S)' EXHIBITS
----------------------P1. TRUE COPY OF THE ASSESSMENT ORDER NO.32122601507/201213 DATED 23/2/2016 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2012-13. P2. TRUE COPY OF THE ASSESSMENT ORDER NO.32122601507/201213 DATED 23/2/2016 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2012-13. P3. TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'ABLE COURT IN WPC NO.38920/15 DATED 22/12/2015. P4. TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'ABLE COURT IN WPC NO.3840/15 DATED 1/2/2016 P5. TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'ABLE COURT IN WPC NO.5549/2016 DATED 15/2/2016.
RESPONDENT(S)' EXHIBITS NIL
/TRUE COPY/
P.A.TO JUDGE
K.V.
A.M. SHAFFIQUE, J.
------------------------------------- W.P.(C) No. 12702 of 2016
Dated this the 30th day of November, 2016
JUDGMENT
This writ petition has been filed by the petitioner who has agreed to pay presumptive tax as a compounded dealer. The assessment proceedings and penalty proceedings were taken against the petitioner alleging that there is suppression of turn over.
[2016 (24) KTR 516]
W.P.(C) No. 12702 of 2016
-2-
the benefit of the same.
In the result, I am of the view that this writ petition can
be allowed as under:
(i) Ext.P1 assessment order and Ext.P2 penalty order
are hereby set aside.
(ii) The assessing officer is directed to modify the assessment and penalty orders by giving the above said benefit.
Sd/A.M. SHAFFIQUE JUDGE
Scl/30.11.2016
1 issue framed by the court
Whether petitioner entitled to compounded dealer tax benefit under Rs. 60 lakhs.
Colour shows how this judgement treated each authority
Mooken Devassy v. Commercial Tax OfficerFollowed¶29
Mooken Devassy v. Commercial Tax Officer [2016 (24) KTR 516]
1 provisions across 1 enactments
T.K. Abdul Majeed
Commercial Tax Officer, Aluva
Commissioner of Commercial Taxes, Thiruvananthapuram
Government of Kerala
A.M. Shaiffique
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
