Allowed

Kishan K. Shylajan v. Commercial Tax Officer

Kerala HC30 Sept 2016WP(C)/4683/2016

Case brief

AI extract

What is this about?

Kishan K. Shylajan filed a writ petition challenging an assessment order and penalty order issued under the KVAT Act to his late father, P.K. Shylajan. The Holding Court held that the orders were void as they were passed against a dead person and quashed them, directing fresh proceedings against the legal heirs.

What did the court decide?

Exhibit P6 (Assessment Order) and Exhibit P7 (Penalty Order) are set aside. Fresh proceedings against legal heirs directed.

Kishan K. Shylajan Vs Commercial Tax Officer — Income Tax | 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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FRIDAY, THE 30TH DAY OF SEPTEMBER 2016/8TH ASWINA, 1938

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WP(C).No. 4683 of 2016 (I)

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PETITIONER:-

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KISHAN K. SHYLAJAN, SON & LEGAL HEIR OF GOWRI ENTERPRISES, KARIPAYIL HOUSE, CHURCH ROAD, PALARIVATTOM, ERNAKULAM.

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BY ADVS.SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI

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RESPONDENTS: -

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COMMERCIAL TAX OFFICER, FIRST CIRCLE,CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHIN-682018.

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THE DEPUTY TAHSILDAR(RR), KANAYANNUR TALUK, ERNAKULAM, KOCHI-682011.

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BY GOVERNMENT PLEADER SRI. V.K. SHAMSUDHEEN

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-09-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 4683 of 2016 (I)

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APPENDIX

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PETITIONER'S EXHIBITS : -

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EXHIBIT P1 : TRUE COPY OF THE DEATH CERTIFICATE DATED 13/6/2012 IN RESPECT OF SRI.P.K.SHYLAJAN ISSUED BY COCHIN CORPORATION.

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EXHIBIT P2 : TRUE COPY OF THE PARTNERSHIP DEED EXECUTED ON 12/7/2012.

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EXHIBIT P3 : TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 3.4.2013 ISSUED BY THE 1ST RESPONDENT TO THE PARTNERSHIP FIRM GOWRI ENTERPRISES.

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EXHIBIT P4 : TRUE COPY OF THE DEMAND NOTICE IN FORM I BEARING NO.E2/6862/15/ST DATED 28.12.2015 ISSUED BY THE 2ND RESPONDENT.

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EXHIBIT P5 : TRUE COPY OF THE DEMAND NOTICE IN FORM I BEARING NO.E2/6861/15/ST DATED 28.12.2015 ISSUED BY THE 2ND RESPONDENT.

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EXHIBIT P6 : TRUE COPY OF THE ASSESSMENT ORDER BEARING NO.32071524715/2011-12 DATED 29/9/2015 ISSUED TO THE PETITIONER.

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EXHIBIT P7 : TRUE COPY OF THE PENALTY ORDER BEARING NO.32071524715/2011-12 DATED 30.9.2015 ISSUED TO THE PETITIONER.

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RESPONDENTS' EXHIBITS : - NIL.

// TRUE COPY //

P.A. TO JUDGE

DMR/-

A.M.SHAFFIQUE, J.

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W.P (C) No. 4683 of 2016

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Dated this the 30^th day of September, 2016

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Petitioner challenges Exhibit P6, an order passed after invoking Section 25(A) of the KVAT Act, 2003, and Exhibit P7, an order of penalty under Section 67(1) of the KVAT Act. The main contention urged by the petitioner is that the orders had been passed against a dead person. The assessee was Sri.P.K.Shylajan who was running a concern by name “M/s Gowri Enterprises”. It was a proprietary concern. After the death of Shylajan, the legal heirs have constituted a partnership firm and Exhibit P2 is the partnership deed. Exhibit P1 is the death certificate of the aforesaid Shylajan, which indicates that he expired on 26.04.2012.

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Having regard to the aforesaid factual situation it is rather clear that the assessment order and order of penalty is passed against a dead person which is void under law. Hence, Exhibit P6 and P7 are set aside. The Assessing Authority shall be entitled to take fresh proceedings after issuing notice to the

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W.P (C) No. 4683 of 2016

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legal heirs, which will be treated as a continuation of the earlier proceedings.

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With the above observation, this writ petition is disposed

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of.

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A.M.SHAFFIQUE JUDGE

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DMR/-

Kishan K. Shylajan v. Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

Kishan K. Shylajan v. Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

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