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Dileep Kumar K.S. vs State Of Kerala Represented By on 25 June, 2007

Kerala High Court
Dileep Kumar K.S. vs State Of Kerala Represented By on 25 June, 2007
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 16998 of 2007(W)


1. DILEEP KUMAR K.S., S/O SUKUMARAN,
                      ...  Petitioner

                        Vs



1. STATE OF KERALA REPRESENTED BY
                       ...       Respondent

2. SALES TAX OFFICER,

3. DISTRICT COLLECTOR,

4. DEPUTY TAHSILDAR(R.R.),

5. VILLAGE OFFICER,

                For Petitioner  :SMT.I.SHEELA DEVI

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR

 Dated :25/06/2007

 O R D E R
                      C.N.RAMACHANDRAN NAIR, J.

                      -----------------------------------

                         WP(C) No. 16998 of 2007

                       ---------------------------------

                 Dated, this the 25th day of June, 2007


                                 J U D G M E N T

Petitioner is challenging Ext.P5 recovery proceedings for

recovery of arrears of tax due for the year 2000 to 2004. According

to the petitioner, prior to issue of RR notice, petitioner was not

served with any assessment orders under the KGST Act. However,

under interim orders, the Officer issued copies of the orders to

petitioner, which is produced in Court today. Counsel referred to

the orders so produced and contended that it is passed without

giving an opportunity of hearing to the petitioner as required under

Sec. 17(3) of the KGST Act. Arbitrary additions are seen made

because petitioner has not produced books of accounts. According

to the petitioner, business is closed in June 2001 and the matter

was intimated to the Officer. It is stated in the assessment order

itself that notice sent was returned unserved. Officer obviously did

not verify records or traced the party. Moreover, tax is demanded

on estimated turn over which is apparently not tenable under the

Act. In the circumstances, I vacate the assessment orders dated

WP(C) No. 16998/2007

-2-

30/11/2004 issued for the years 2000 to 2004 with a direction to

the petitioner to produce books of accounts before the assessing

officer after taking a date from him within three weeks from now

and assessing officer is directed to verify the same and issue fresh

pre-assessment notice and complete assessment after hearing the

petitioner. If petitioner co-operates and produces the books of

accounts, the assessment should be completed as above and after

completion of assessment, the officer will recall earlier order of

recovery proceedings. If petitioner has any grievance against fresh

assessment issued as above, petitioner can challenge the same in

appeal before the statutory authority. There will be a direction to

respondents 3 to 5 to withhold recovery proceedings for two months

from now for the officer to complete assessment afresh as above.

2. Petitioner will produce copy of this judgment for

compliance. However, if petitioner does not produce books of

accounts and appear before the assessing officer, the assessing

officer will record the same and intimate the recovery authority to

proceed in accordance with the original order.

(C.N.RAMACHANDRAN NAIR, JUDGE)

jg

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