The High Court set aside an Assessment Order for violation of natural justice. The matter was remitted to the first respondent for reassessment after the petitioner deposited Rs. 2,50,000.
Ext.P3 Assessment Order set aside and remitted to 1st respondent; petitioner to deposit Rs. 2,50,000 within three weeks.
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 S.V.BHATTI
THURSDAY, THE 11TH DAY OF APRIL 2019 / 21ST CHAITHRA, 1941
WP(C).No. 10171 of 2019
PETITIONER/S:
R.V.MUHAMMED SHERIFF, AGED 54 YEARS S/O KUNJIMODU,MANAGING PARTNER, NAKSHATHRA BUILDERS,SUNEETHI.S, GURUVAYUR SOUTH INNER RING ROAD, GURUVAYUR.
BY ADV. SRI.K.K.MOHAMED RAVUF
RESPONDENT/S:
1 THE COMMERCIAL TAX OFFICER (WORKS CONTACT), AYYANTHOLE-680003,THRISSUR.
2 THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, AYYANTHOLE-680003,THRISSUR.
GP DR. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.10171/19 2
JUDGMENT
Heard Sri.K.K.Mohamed Ravuf, the learned counsel for the petitioner and Dr.Tushara James, the learned Government Pleader.
W.P.(C)No.10171/19 3
Pleader is placed on record. The writ petition is disposed by this order:-
(I) Ext.P3 is set aside. The matter is remitted to 1st respondent for
disposal in accordance with law.
(2) Petitioner deposits Rs.2,50,000/- within three weeks from today and appears before the 1st respondent on 07.05.2019.
(3) 1st respondent completes the assessment on or before 31.05.2019.
Sd/-
S.V.BHATTI JUDGE
Ac
W.P.(C)No.10171/19 4
APPENDIX
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | TRUE COPY | OFTHE O | RDER DATED 24/5/2016 |
|---|---|---|---|
| ISSUED BY | THE 1ST | RESPONDENT. | |
| EXHIBIT P2 | TRUE COPY THE 3RD RE |
OF THE SPONDEN |
ORDER DATED 20.4.2018 OF T. |
| EXHIBIT P3 | TRUE COPY | OF THE | ORDER DATED 18.3.2019 |
| ISSUED BY | THE 1ST | RESPONDENT. |
RESPONDENT'S/S EXHIBITS: NIL
3 issues framed by the court
Whether the Assessment Order violates principles of natural justice due to lack of adequate opportunity.
Whether the petitioner ought to be allowed to challenge conclusory findings despite non-participation in the preliminary inquiry.
What directions are necessary to ensure a fair disposal of the assessment.
1 provisions across 1 enactments
R.V.Muhammad Sheriff
The Commercial Tax Officer (Works Contact)
The Deputy Commissioner (Appeals)
GP Dr. Thushara James
S.V. BHATTI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
