Full Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI THURSDAY, THE 13TH DAY OF APRIL 2023 / 23RD CHAITHRA, 1945 RP NO. 402 OF 2023 AGAINST THE ORDER IN OT.Rev 165/2020 OF HIGH COURT OF KERALA REVIEW PETITIONER/S: IDEAL DEVELOPERS AND BUILDERS AGED 46 YEARS PAZHERY PLAZA, 2ND FLOOR, KODATHIPPADY, MANNARKKAD, PALAKKAD-678582., PIN - 678582 BY ADVS. K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENT/S: STATE OF KERALA, REPRESENTED BY ITS SECRETARY TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM), PIN - 695001 BY ADV GOVERNMENT PLEADER OTHER PRESENT: GP M.M. JASMIN THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 13.04.2023, ALONG WITH RP.414/2023, 419/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI THURSDAY, THE 13TH DAY OF APRIL 2023 / 23RD CHAITHRA, 1945 RP NO. 414 OF 2023 AGAINST THE ORDER IN OT.Rev 164/2020 OF HIGH COURT OF KERALA
REVIEW PETITIONER/S: IDEAL DEVELOPERS AND BUILDERS AGED 46 YEARS PAZHERY PLAZA, 2ND FLOOR, KODATHIPPADY, MAANNARKKAD, PALAKKAD REPRESENTED BY ANIL P, MANAGING PARTNER, PIN - BY ADVS. K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENT/S: STATE OF KERALA REPRESENTED BY ITS SECRETARY TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM) T, SECRETARIAT, THIRUVANANTHAPURAM), PIN - 695001 BY ADV GOVERNMENT PLEADER-MM JASMIN THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 13.04.2023, ALONG WITH RP.402/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI THURSDAY, THE 13TH DAY OF APRIL 2023 / 23RD CHAITHRA, 1945 RP NO. 419 OF 2023 AGAINST THE ORDER IN OT.Rev 163/2020 OF HIGH COURT OF KERALA REVIEW PETITIONER/S: IDEAL DEVELOPERS AND BUILDERS AGED 46 YEARS PAZHERY PLAZA, 2ND FLOOR, KODATHIPPADY, MANNARKKAD, PALAKKAD-678582, PIN - 678582 BY ADVS. K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENT/S: STATE OF KERALA (REPRESENTED BY ITS SECRETARY) TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695001, PIN - 695001 BY ADV GOVERNMENT PLEADER- MM JASMIN THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 13.04.2023, ALONG WITH RP.402/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -4-
ORDER
[RP Nos.402/2023, 414/2023, 419/2023]
S.V.Bhatti, J.
The review petitions are disposed of to the limited extent of clarifying that the findings recorded by us in the judgments under review are referable to the record before this Court. By referring to Section 63(8) of the Kerala Value Added Tax Act, 2003, the dealer has a few options to convince the authority on the claim now being prosecuted. The dealer is given liberty to work out such remedies, and as and when such request is made, the request shall be considered in accordance with law. S.V.BHATTI JUDGE BASANT BALAJI JUDGE JS -5- APPENDIX OF RP 414/2023 PETITIONER ANNEXURES Annexure-R1 TRUE COPY OF THE CONTRACT AGREEMENT FOR
CONSTRUCTION DATED 31..7..2012 BETWEEN M/S. PAZHERI PROPERTIES AND DEVELOPERS P.LTD. AND M/S. AAGAZ PROPERTIES P.LTD Annexure-R2 TRUE COPY OF THE CONTRACT AGREEMENT FOR CONSTRUCTION DATED 6..8..2012 BETWEEN M/S. AAGAZ PROPERTIES P.LTD AND IDEAL DEVELOPERS AND BUILDERS. Annexure-R3 TRUE COPY OF THE ASSESSMENT ORDER DATED 5..8..2021 ISSUED BY STATE TAX OFFICER ON M/S. PAZHERI PROPERTIES AND DEVELOPERS P.LTD. FOR 2014-15.
Annexure-R4 TRUE COPY OF THE ANNUAL RETURN IN FORM 10B FOR THE YEAR 2014-15 BY M/S. PAZHERI PROPERTIES AND DEVELOPERS P.LTD. Annexure-R5 TRUE COPIES OF THE CHALLAN RECEIPTS EVIDENCING PAYMENT OF TAX AND INTEREST FOR THE 4 QUARTERS IN 2014-15 BY M/S.PAZHERI PROPERTIES AND DEVELOPERS P.LTD
-6- APPENDIX OF RP 419/2023 PETITIONER ANNEXURES Annexure-R1 TRUE COPY OF THE CONTRACT AGREEMENT DATED 31..7..2012 BETWEEN M/S. PAZHERI PROPERTIES AND DEVELOPERS P.LTD. AND M/S. AAGAZ PROPERTIES P.LTD Annexure-R2 TRUE COPY OF THE CONTRACT AGREEMENT DATED 6..8..2012 BETWEEN M/S. AAGAZ PROPERTIES P.LTD AND IDEAL DEVELOPERS AND BUILDERS Annexure-R3 TRUE COPY OF THE ANNUAL RETURN IN FORM 10B FOR THE YEAR 2011-12 FILED BY PAZHERI PROPERTIES AND DEVELOPERS P.LTD. Annexure-R4 TRUE COPIES OF THE CHALLAN RECEIPTS EVIDENCING
PAYMENT OF TAX AND INTEREST FOR THE 4 QUARTERS IN 2011-12 BY PAZHERI PROPERTIES AND DEVELOPERS P.LTD
-7- APPENDIX OF RP 402/2023 PETITIONER ANNEXURES Annexure-R1 TRUE COPY OF THE CONTRACT AGREEMENT DATED 31..7..2012 BETWEEN M/S. PAZHERI PROPERTIES AND DEVELOPERS P.LTD. AND M/S. AAGAZ PROPERTIES P.LTD Annexure-R2 TRUE COPY OF THE CONTRACT AGREEMENT DATED 6..8..2012 BETWEEN M/S. AAGAZ PROPERTIES P.LTD AND IDEAL DEVELOPERS AND BUILDERS. Annexure-R3 TRUE COPY OF THE ASSESSMENT ORDER DATED 5..8..2021 ISSUED BY THE STATE TAX OFFICER TO M/S. AAGAZ PROPERTIES P.LTD. Annexure-R4 TRUE COPY OF THE ANNUAL RETURN IN FORM 10B FOR THE YEAR 2013-14 FILED BY THE PETITIONER Annexure-R5 TRUE COPIES OF THE CHALLAN RECEIPTS EVIDENCING PAYMENT OF TAX AND INTEREST TO THE TUNE OF RS.10,45,577/- FOR THE 4 QUARTERS IN 2013-14.