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.
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WP(C) No. 16998 of 2007
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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