Sri Sunil Bawa vs The Commercial Tax Officer (Aa) on 26 May, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 10121 of 2009(I)


1. SRI SUNIL BAWA, S/O.M.M.SINGH BAWA,
                      ...  Petitioner

                        Vs



1. THE COMMERCIAL TAX OFFICER (AA),
                       ...       Respondent

2. THE STATE OF KERALA REPRESENTED BY

                For Petitioner  :SRI.E.P.GOVINDAN

                For Respondent  : No Appearance

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

 Dated :26/05/2009

 O R D E R
                  P.R. RAMACHANDRA MENON, J.
              ........................................................................
                  W.P. (C) No. 10121 OF 2009
              .........................................................................
                        Dated this the 26th May, 2009


                                  J U D G M E N T

The petitioner has approached this Court challenging Ext.

P1 revised assessment order passed by the first respondent in

his individual capacity despite the fact that the assessee is

admittedly a firm as evident from Ext.P2 certificate of

registration. The learned counsel appearing for the petitioner

submits that Section 25 of the KVAT Act, 2003 does not have

any application as far as the present case is concerned.

2. The learned Government Pleader on behalf of the

respondents submits that passing of Ext.P1 order showing the

assessee in his individual capacity could only be a mistake,

particularly, when the assessee is a firm, as evident from Ext. P2.

In the above circumstance, there is no need or necessity to

go into the merits or such other aspects. Accordingly, the

impugned order is set aside. The first respondent is directed to

W.P. (C) No. 10121 OF 2009

2

consider the matter afresh and pass appropriate orders in

accordance with law, after giving an opportunity of hearing to the

assessee.

The Writ Petition is disposed of as above.

P.R. RAMACHANDRA MENON,
JUDGE.

lk