IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 245 of 2010()
1. KERALA WATER AUTHORITY,
... Petitioner
Vs
1. STATE OF KERALA,
... Respondent
For Petitioner :SRI.V.CHITAMBARESH (SR.)
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice B.P.RAY
Dated :26/11/2010
O R D E R
C.N.RAMACHANDRAN NAIR &
BHABANI PRASAD RAY, JJ.
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S.T. Rev. No.245 of 2010
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Dated this the 26th day of November, 2010.
JUDGMENT
Ramachandran Nair, J.
Revision case is filed by Kerala Water Authority which is a
statutory body under the control of the Government. The Kerala Water
Authority as such is assessed for sales tax by the Sales Tax Officer, Ist
Circle, Trivandrum. Even though the unit at Kollam which has filed
this revision has got a separate registration from 2000 onwards, the
Assessing Officer has made assessment this year for the period from
1989-90 to 1999-2000 for the reason that it had transactions attracting
tax during those years i.e. for period prior to taking separate
registration for the unit at Kollam. Even though the Tribunal has
remanded the cases for reconsideration by the Assessing Officer,
counsel for the petitioner submitted that inspite of a certificate obtained
and produced from the Assessing Officer at Trivandrum, the Assessing
Officer at Kollam declined exemption. Annexure-A certificate
produced by the petitioner in this court specifically states that
S.T. Rev. 245/10 2
assessment of the Kerala Water Authority as a whole is done upto the
year 1999-2000 by the Sales Tax Officer, First Circle, Trivandrum. In
the circumstances, we do not find any justification for proposing
separate assessment for a unit for any period prior to 1999-2000.
However, it is for the officer at Kollam to forward details of any
turnover or tax liability that is available with him for the Kollam unit,
to the Sales Tax Officer, Trivandrum, for him to recheck the
assessments completed and verify whether there is any escapement for
him to bring to tax any escaped turnover which is the procedure open to
the department to bring to tax escapement. S.T. Revision case is
disposed of by modifying the Tribunal’s order as above. If revised
assessment is issued by the officer ignoring the certificate issued by the
Sales Tax Officer, Trivandrum, he will cancel the same in rectification
proceedings based on this judgment. Petitioner will produce copy of
this judgment before the Officer at Kollam for compliance.
C.N.RAMACHANDRAN NAIR
Judge
BHABANI PRASAD RAY
Judge
pms