Judgment:
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY,THE25H DAY OF AUGUST20143RD BHADRA, 1936 WP(C).No. 21014 of 2014 (B) ----------------------------------------- PETITIONER : ---------------------- M/S. TRIOFAB CONSTRUCTIONS (PRIVATE) LIMITED, KATTOKARANS DREAM HOMES, M.G.KAVU, VELAPPAYA, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, K.P JOHNY BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS : ------------------------- 1. THE COMMERCIAL TAX OFFICER (WORKS CONTRACT & LUXURY TAX), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR - 680 004.
2. THE ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PANKAJ BUILDING, WEST FORT, THRISSUR - 680 004.
3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PANKAJ BUILDING, WEST FORT, THRISSUR - 680 004. BY SENIOR GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON2508-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 21014 of 2014 (B) APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 : TRUE COPY OF THE ASSESSMENT ORDER
PASSED BY THE1T RESPONDENT FOR THE YEAR200910 DATED1006.2013. EXHIBIT P2 : TRUE COPY OF THE ASSESSMENT ORDER
PASSED BY THE1T RESPONDENT FOR THE YEAR201011 DATED1006.2013. EXHIBIT P3 : TRUE COPY OF THE ASSESSMENT ORDER
PASSED BY1T RESPONDENT FOR THE YEAR201112 DATED1006.2013. EXHIBIT P4 : TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE2D RESPONDENT FOR THE YEAR200910 DATED2501.2014. EXHIBIT P5 : TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE2D RESPONDENT FOR THE YEAR201011 DATED2501.2014. EXHIBIT P6 : TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE2D RESPONDENT FOR THE YEAR201112 DATED2501.2014. EXHIBIT P7 : TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE2D RESPONDENT FOR THE YEAR200910 DATED2501.2014. EXHIBIT P8 : TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE2D RESPONDENT FOR THE YEAR201011 DATED2501.2014. EXHIBIT P9 : TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE2D RESPONDENT FOR THE YEAR201112 DATED2501.2014. EXHIBIT P10 : TRUE COPY OF THE COMMON STAYORDER
PASSED BY THE2D FOR THE YEAR200910 TO201112 DATED1007.2014. EXHIBIT P11 : TRUE COPY OF THE SALE DEED DATED1211.2010. EXHIBIT P12 : TRUE COPY OF THE SALE DEED DATED0503.2012. EXHIBIT P13 : TRUE COPY OF THE DEMAND NOTICE SECTION7OF THE REVENUE RECOVERY ACT ISSUED BY3D RESPONDENT FOR THE YEAR200910 TO201011 DATED0601.2014. RESPONDENT(S)' EXHIBITS: ----------------------------------------- NIL //TRUE COPY// P.S.TO JUDGE. Msd. K.Vinod Chandran, J.
--------------------------------------- W.P.(C).No.21014 of 2014-B ---------------------------------------- Dated this the 25th day of August, 2014 JUDGMENT
The petitioner is aggrieved by the conditional stay order, Exhibit P10, wherein the petitioner has been directed to pay 30% of the total amount demanded, as per Exhibits P1, P2 and P3 assessments. The demand raised, according to the petitioner, is for the entire amount of contract, taking into account the land value also.
2. The learned Government Pleader, however, would submit that the petitioner was not vigilant enough to file objections or produce books of accounts.
3. However, it is seen from the sale deeds produced that, the same included value of the land as also the works contract. Since the petitioner is liable to pay tax only on the element of works contract and that too on transfer of goods, the petitioner contends that the above assessments cannot be upheld. That is not a matter which could be agitated in this writ WP(C).No.21014 of 2014 - 2 - petition, since statutory appeals are pending before the appropriate forum. However, in the context of the contentions and on a prima facie consideration of the case, this Court is of the opinion that the petitioner be directed to pay 10% of the total demand, for each of the assessment years. It is directed so; and the petitioner is granted one month's time from today to make the payment. Exhibit P10 will stand modified to that extent and the recovery shall be kept in abeyance, on the aforesaid condition being satisfied, till the disposal of the appeal. The writ petition is disposed of as above. Sd/- K.Vinod Chandran, Judge vku. True copy )