M/S.Abt Textiles Pvt.Limited vs The Commercial Tax Officer on 26 May, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 14070 of 2008(Y)


1. M/S.ABT TEXTILES PVT.LIMITED,
                      ...  Petitioner

                        Vs



1. THE COMMERCIAL TAX OFFICER,CHITTUR.
                       ...       Respondent

2. THE ASSISTANT COMMISSIONER (ASSMT),

                For Petitioner  :SRI.N.MURALEEDHARAN NAIR

                For Respondent  :GOVERNMENT PLEADER

The Hon'ble MR. Justice K.M.JOSEPH

 Dated :26/05/2008

 O R D E R
                                  K.M.JOSEPH, J.
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                           WP.(C) No.14070 of 2008
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                       Dated this the 26th day of May, 2008

                                     JUDGMENT

Petitioner calls in question Exts.P4 to P12. Exts.P4 to P12 are

provisional assessment orders passed in relation to the petitioner. By Ext.P1

the petitioner was issued with pre-assessment notice. Petitioner challenges

the impugned orders on the ground inter alia that the petitioner was not

given sufficient time to respond properly to the notices. It is also its case

that the petitioner had time to produce C Forms and F Forms till the

completion of the assessment and the hasty culmination of the assessment

proceedings has visited the petitioner with injustice. He also relies on the

Circular, which enjoins that the assessee must be given sufficient time. It is

also pointed out that this court has held that atleast two weeks time should

be granted. In this case it is common case that except in relation to the two

notices even the time which was allowed under the notices was not actually

allowed to the petitioner as the assessment orders came to be passed prior to

the expiry of the period. Learned counsel for the petitioner would submit

that they are all provisional assessment orders and having regard to the

lapse of time this court may direct the authority to pass final assessment

WPC. 14070/2008. 2

order for the year in question rather than setting aside the impugned orders

and directing fresh orders to be passed.

2. Learned Government Pleader on instructions does not

seriously oppose the request of the petitioner. He would also submit that

hearing is over and further hearing is posted to today and tomorrow.

Having regard to the facts, Exts.P4 to P12 are quashed and the

first respondent is directed to complete the assessment within two weeks

from the date of receipt of a copy of this judgment.

The writ petition is disposed of as above.

(K.M. JOSEPH, JUDGE)

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