Hotel Leela Venture Ltd. Vs. the Assistant Commissioner (iii) - Court Judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.SURENDRA MOHAN WEDNESDAY, THE2D DAY OF APRIL201412TH CHAITHRA, 1936 WP(C).No. 9716 of 2014 (L) --------------------------- PETITIONER: ---------------------- M/S. HOTEL LEELA VENTURE LIMITED., KOVALAM, THIRUVANANTHAPURAM,REPRESENTED BY ITS AUTHORISED SIGNATORY AND GENERAL MANAGER, N.C.SOMAIAH, S/O.CAPT. CHENGAPA, AGED46YEARS, THE LEELA KOVALAM, KOVALAM BEACH, TRIVANDRU - 695 527. BY DR.K.B.MUHAMED KUTTY,SENIOR ADVOCATE ADV. SRI.K.M.FIROZ SMT. SHAJNA FIROZ RESPONDENT: -------------------------- THE ASSISTANT COMMISSIONER (III), SPECIAL CIRCLE, COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 001. BY SR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON0204-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C).No. 9716 of 2014 (L) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 : TRUE COPY OF THE ORDER

IN COMPANY SCHEME PETITION NO.40/2012 PASSED BY THE BOMBAY HIGH COURT ALONG WITH THE SCHEME EXHIBIT P2 : TRUE COPY OF THE NOTICE DATED0401.2014 ISSUED BY THE RESPONDENT UNDER SECTION19OF THE KGST ACT EXHIBIT P3 : TRUE COPY OF THE NOTICE DATED0401.2014 ISSUED BY THE RESPONDENT UNDER SECTION25OF THE KVAT ACT EXHIBIT P4 : TRUE COPY OF THE VAKALATHNAMA FILED ON BEHALF OF THE PETITIONER BEFORE THE DEPUTY COMMISSIOENR (APPEALS) THIRUVANANTHAPURAM DURING THE YEAR20052006 EXHIBIT P5 : TRUE COPY OF THE VAKALATHNAMA FILED ON BEHALF OF THE PETITIONER BEFORE THE DEPUTY COMMISSIOENR (APPEALS) THIRUVANANTHAPURAM DURING THE YEAR20082009 EXHIBIT P6 : TRUE COPY OF THE REPLY TO NOTICE PREPARED BY THE PETITIONER'S ADVOCATE UNDER KGST ACT EXHIBIT P7 : TRUE COPY OF THE REPLY TO NOTICE PREPARED BY THE PETITIONER'S ADVOCATE UNDER KVAT ACT EXHIBIT P8 : TRUE COPY OF THE MEDICAL CERTIFICATE DATED0403.2014 CERTIFYING ILLNESS OF SRI BALAKRISHNAN NAIR EXHIBIT P9 : TRUE COPY OF THE ASSESSMENT ORDER

UNDER THE KGST ACT DATED1402.2004 EXHIBIT P10 : TRUE COPY OF THE ASSESSMENT ORDER

UNDER THE KVAT ACT DATED1402.2004 EXHIBIT P11 : TRUE COPY OF THE FORM NO.50A RULE3214B) OF THE KVAT ACT DATED1501.2013 PRODUCED BY THE PETITIONER BEFORE THE RESPONDENT EXHIBIT P12 : TRUE COPY OF THE FOR NO.13 UNDER RULE60OF THE KVAT ACT PRODUCED BY THE PETITIONER BEFORE THE RESPONDENT DATED1501.2013 RESPONDENT(S)' EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts K.SURENDRA MOHAN, J.

--------------------------------------------- W.P.(C) No.9716 of 2014-L ---------------------------------------------- Dated this the 2nd day of April, 2014

JUDGMENT

The petitioner has been assessed under the Kerala Value Added Tax Act, 2003 as well as the Kerala General Sales Tax Act, 1963 as per Exhibit P9 and P10 assessment orders. According to the learned Senior counsel Sri.K.B. Mohamedkutty who appears for the petitioner, the petitioner had entrusted their lawyer to represent them before the Assessing Officer. But, he had not represented them for the reason that he had been taken ill. Subsequently he passed away. In the absence of any representation for the petitioner, a best judgment assessment has been made and Exhibits P9 and P10 orders have been passed assessing the petitioner to tax. The petitioner is ready to pay the entire amount of tax assessed as per Exhibits P9 and P10, under protest. The petitioner only seeks an opportunity for objecting to the assessment, -:2:- W.P.(C) No.9716 of 2014-L by producing necessary documents and books of accounts. I have heard the learned Government Pleader as well.

2. Since the petitioner is willing to pay the entire amount demanded as tax by Exhibits P9 and P10, I am satisfied that an opportunity can be granted to the petitioner to present their objections and accounts. It is only appropriate that the Assessing Officer examines the books of accounts and other relevant documents and makes a fresh assessment. In the above view of the matter, Exhibits P9 and P10 assessment orders are set aside. However, the petitioner shall pay the entire amount assessed as per the said orders within a period of ten days from today. The respondent shall issue fresh notice to the petitioner, grant an opportunity to the petitioner to produce their books of accounts as well as other documents and after verifying them shall pass fresh assessment orders, in accordance with law. Orders as indicated above shall be passed, as -:3:- W.P.(C) No.9716 of 2014-L expeditiously as possible and at any rate within a period of two months of the date of receipt of a copy of this judgment. If the petitioner commits default in payment of the amount stipulated above or fails to produce the documents and books of accounts pursuant to the notice of the Assessing Officer, the said Officer shall be at liberty to finalise the proceedings in accordance with law. Sd/- K.SURENDRA MOHAN, JUDGE kkj