Messrs. Mc Dowell & Company Ltd vs State Of Kerala on 1 July, 2010

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 22149 of 2006(J)



1. MESSRS. MC DOWELL & COMPANY LTD
                      ...  Petitioner

                        Vs

1. STATE OF KERALA
                       ...       Respondent

                For Petitioner  :SRI.RAJU K.MATHEWS

                For Respondent  :SRI.K.P.DANDAPANI (SR.)

The Hon'ble MR. Justice P.R.RAMACHANDRA MENON

 Dated :01/07/2010

 O R D E R
                  P.R.RAMACHANDRA MENON, J
                     --------------------------------------------
                     WP(C) NO. 22149 OF 2006,
              22160 OF 2006 AND 21808 OF 2006
                     --------------------------------------------
               Dated this the 1st day of July, 2010

                                 JUDGMENT

The issues involved in all these three cases are similar. The

proceedings finalized by the assessing authority, which are under

challenge, are stated as covered by the judgment in WP(C) 23966/2006,

which has been confirmed by the Division Bench on 13.07.2009 in Writ

Appeal 1475/2009.

2. The learned counsel for the petitioners and the learned

Government Pleader for the 4th respondent submit that, by virtue of the

verdict as aforesaid, the matters require to be reconsidered and finalized

in the manner as specified, by issuing proper notice to the assessee, with

reference to the relevant provisions of law and the observations made by

this Court. Paragraph 7 of the judgment in WP(C) 23966/2006 reads as

follows:

Paragraph 7:- “WPCs are accordingly disposed of
quashing demand of interest for all the periods with direction to
the assessing officers to completed fresh adjudication after issuing
notice containing proposal and after giving opportunity to the
petitioners to file reply and of hearing. So far as interim orders
issued by this Court and garnishee proceedings challenged in the
WPCs are concerned I modify the same authorising immediate
recovery in garnishee proceedings only of so much of the interest
payable for delay in payment of turnover tax from the end of the
month in which Supreme Court pronounced judgment till date of

2
WP(C) Nos.22149/2006 & connected cases.

payment, this will be separately worked out by the assessing officer,
demand notices will be issued to the petitioners for immediate
payment failing which Beverages Corporation will recover such of
the amount demanded under the revised notices and pay to the
assessing officer. However, payments or recoveries so made will be
only provisional and will be subject to final adjudication as above
which will cover the entire period of default”.

3. In the above circumstances, all the impugned orders [Exts.P5

and P6 in WP(C) 21808/2006, Ext.P6 in WP(C) 22160/2006 and Exts.P6

and P7 in WP(C) 22149/2006] are set aside. The assessing authority is

directed to reconsider the matter in the light of the observations made by

this Court in the decision cited supra and the proceedings shall be finalized

after hearing the petitioner in accordance with law, as expeditiously as

possible, at any rate, within two months from the date of receipt of a copy

of this judgment.

Writ Petitions are disposed of as above.

P.R.RAMACHANDRA MENON
JUDGE
dnc