Johncy Antony vs The Sales Tax Officer I on 22 July, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 9744 of 2005(I)


1. JOHNCY ANTONY, PROP.SOUTHERN POLYMERS
                      ...  Petitioner

                        Vs



1. THE SALES TAX OFFICER I,
                       ...       Respondent

2. THE DEPUTY TAHSILDAR (REVENUE RECOVERY),

                For Petitioner  :SRI.C.J. XAVIER

                For Respondent  : No Appearance

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

 Dated :22/07/2008

 O R D E R
                      C.N.RAMACHANDRAN NAIR, J.
                 ....................................................................
                            W.P.(C) No.9744 of 2005
                 ....................................................................
                    Dated this the 22nd day of July, 2008.

                                        JUDGMENT

The petitioner is challenging demand of interest along with

assessment orders Exts.P3 to P8 issued for the assessment years 1998-99 to

2000-2001 (both KGST and CST). Petitioner’s case is that Section 23(3A)

has no application for these periods and therefore, interest is not payable for

delayed payment of tax. However, Government Pleader submitted that if

tax due under the return is not paid along with monthly return, interest is

payable under Section 23(3) itself. A Division Bench of this court has

recently decided the matter in STRV No.339/2003. Since the Assessing

Officer has not considered petitioner’s objections in as much as interest is

computed along with determination of tax for the assessment year, W.P. is

disposed of directing the petitioner to file rectification application against

the assessment orders under Section 43 of the KGST Act, if interest is not

payable according to them under Section 23(3A) or 23(3) of the Act. If

applications are filed within two weeks from date of receipt of copy of this

judgment along with copy of judgment, there will be direction to the officer

to consider petitioner’s objections and go through the judgment in the

2

abovereferred S.T.R.V. and pass orders after issuing notice and after giving

opportunity to the petitioner to furnish written objection and for hearing.

The Assessing Officer is directed to pass orders on the interest question for

all the years within a period of three months from today. The petitioner

will produce copy of this judgment, take notice and co-operate in the

adjudication proceedings. Interim orders issued by this court will continue

for three months from now and thereafter recovery will be made for the

interest determined by the officer.

C.N.RAMACHANDRAN NAIR
Judge
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