Dismissed

G.Venkitesh v. State of Kerala

Kerala HC3 Nov 2016WP(C)/1271/2015

Case brief

AI extract

What is this about?

The High Court dismissed the writ petition by relying on its earlier judgment in Kerala Textile and Garments Dealers Welfare Association v. State of Kerala, granting the same benefits regarding tax refunds and quashing of orders to the petitioner.

What did the court decide?

Petitioner allowed to avail benefits of Kerala Textile and Garments Dealers Welfare Association v. State of Kerala judgment.

G.Venkitesh Vs State of Kerala — Constitutional and Fundamental Rights | Kerala HC (2016)

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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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THURSDAY, THE 3RD DAY OF NOVEMBER 2016/12TH KARTHIKA, 1938

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WP(C).No. 1271 of 2015 (H)

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PETITIONER :

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G.VENKITESH

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PROPRIETOR, GEE VEE TEX, ASHA BUILDING, KUTHAMPULLY P.O., THIRUVILWAMALA VIA, THRISSUR DISTRICT.

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BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN

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RESPONDENTS :

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

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THE COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAX OFFICE, VADAKKANCHERRY - 680 582.

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R1-R2 BY SR.GOVERNMENT PLEADER SRI.C.P.PRADEEP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-11-2016, ALONG WITH W.P.(C).NO.12195/15, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 1271 of 2015 (H)

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APPENDIX

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PETITIONER(S)' EXHIBITS

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EXT.P1 - TRUE COPY OF THE NOTICE UNDER SECTION 67 OF THE KVAT ACT ISSUED BY 2ND RESPONDENT DT. 11.6.14.

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EXT.P2 - TRUE COPY OF THE REPLY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DT. 18.6.14.

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EXT.P3 - TRUE COPY OF THE PENALTY ORDER NO. 320813/PR/8675/2014 PASSED BY 2ND RESPONDENT DT. 19.7.14.

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EXT.P4 - TRUE COPY OF THE ORDER IN WPC NO. 33336/2014 DT. 11.12.14.

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EXT.P5 - TRUE COPY OF THE ARREAR NOTICE IN FORM NO. 12 ISSUED BY 2ND RESPONDENT DT. 19.7.14.

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RESPONDENT(S)' EXHIBITS : NIL

/TRUE COPY/

P.A TO JUDGE

A.M.SHAFFIQUE, J.

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W.P.(C).Nos.1271 & 12195 of 2015

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-----------------------------------

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Dated this the 3^rd day of November, 2016

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J U D G M E N T

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The petitioners have filed these writ petitions raising similar questions which have already been decided by this Court in Kerala

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Textile and Garments Dealers Welfare Association v. State

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of Kerala [2016 (1) KLT 953] . The following is the operative portion of the aforesaid judgment :

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“ 28. The above provisions would mandate that the State Government would have to refund such taxes or other revenues as have been collected by them in terms of S.6A, in respect of textile articles other than those specified in Entries 17A, 46A and 51 of the Schedule to the K.V.A.T. Act.

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The upshot of the above discussions, therefore, is that these Writ Petitions are disposed with the following findings:

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(i) The constitutional validity of S.6A of the K.V.A.T. Act, as it stood till the date of its omission from the K.V.A.T. Act, is upheld subject to the restrictions imposed by Article 286 of the Constitution of India read with Sections 3, 5 and 15 of the C.S.T. Act.

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(ii) Inasmuch as the levy of turnover tax under S.6A of the K.V.A.T. Act was contemplated only in respect of those textile articles as are specified in Entries 17A, 46A and 51 of the I Schedule to the K.V.A.T. Act, the tax, if any collected under the said provision in respect of other textile articles during the period between 01.04.2014 and 23.07.2014, cannot be held to be legal. The State Government would, therefore, have to refund such taxes collected from dealers in

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W.P.(C).Nos.1271 & 12195 of 2015

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accordance with the provisions of the Kerala Provisional Collection of Revenues Act, 1985.

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(iii) Taking note of the possibility, of the assessment and penalty proceedings against the petitioners having been completed by including in their taxable turnover, such turnover as cannot be reckoned for the purposes of assessment under S.6A of the K.V.A.T. Act, I quash the assessment orders and penalty orders impugned in these Writ Petitions, for the limited purpose of enabling the respective authorities to complete the proceedings afresh, after hearing the petitioners, and after taking note of the observations in this judgment. The respective authorities shall pass fresh orders within three months from the date of receipt of a copy of this judgment.”

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In view of the above decision, this writ petition is disposed of making it clear that the petitioners herein are also entitled for the very same benefit.

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Sd/-

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A.M.SHAFFIQUE, JUDGE.

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G.Venkitesh v. State of Kerala

Case brief

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G.Venkitesh v. State of Kerala

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