{"id":186778,"date":"2008-06-18T00:00:00","date_gmt":"2008-06-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-varun-agro-vs-the-commissioner-of-commercial-on-18-june-2008"},"modified":"2015-03-07T05:35:34","modified_gmt":"2015-03-07T00:05:34","slug":"ms-varun-agro-vs-the-commissioner-of-commercial-on-18-june-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-varun-agro-vs-the-commissioner-of-commercial-on-18-june-2008","title":{"rendered":"M\/S Varun Agro vs The Commissioner Of Commercial &#8230; on 18 June, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M\/S Varun Agro vs The Commissioner Of Commercial &#8230; on 18 June, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 15984 of 2008(C)\n\n\n1. M\/S VARUN AGRO, VI\/1036A, SHAN COMPLEX,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE COMMISSIONER OF COMMERCIAL TAX\n                       ...       Respondent\n\n2. THE DEPUTY COMMISSIONER, COMMERCIAL\n\n3. THE INTELLIGENCE OFFICER, SQUAD NO.II,\n\n4. THE ASSISTANT COMMISSIONER (ASSESSMENT),\n\n                For Petitioner  :SRI.C.K.THANU PILLAI\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice K.M.JOSEPH\n\n Dated :18\/06\/2008\n\n O R D E R\n                        K. M. JOSEPH, J.\n                 --------------------------------------\n                  W.P.C. NO. 15984 OF 2008 C\n                  --------------------------------------\n                 Dated this the 18th June, 2008\n\n                            JUDGMENT\n<\/pre>\n<p>      Petitioner   challenges       Ext.P7.          By  Ext.P7, the<\/p>\n<p>Commissioner of Commercial Taxes has set aside the order<\/p>\n<p>passed by the Deputy Commissioner of Commercial Taxes and<\/p>\n<p>remanded the matter to the Intelligence Officer, Squad No.II,<\/p>\n<p>Ernakulam for de novo disposal after verifying the facts.<\/p>\n<p>      2. Briefly put, the case of the petitioner is as follows:<\/p>\n<p>      A notice was issued proposing penalty against the<\/p>\n<p>petitioner to which though objections were filed, penalty was<\/p>\n<p>imposed by the third respondent. It came to be set aside by the<\/p>\n<p>second respondent. It is the said order which was set aside by<\/p>\n<p>the Commissioner of           Commercial Taxes and remanded.<\/p>\n<p>Petitioner is a partnership firm carrying on business in hill<\/p>\n<p>produces at Mattanchery. Certain records were seized on an<\/p>\n<p>inspection on 8.6.1999       and      after     examination  of  the<\/p>\n<p>Accounts    of   the petitioner, the third respondent alleged that<\/p>\n<p><span class=\"hidden_text\">WPC. 15984\/08 C                   2<\/span><\/p>\n<p>the petitioner sold pepper for Rs.1,48,72,360\/= to M\/s. Varun<\/p>\n<p>Impex Ltd., another registered dealer housed in the same<\/p>\n<p>premises. It is the case of the Department that this was not<\/p>\n<p>accounted and thus penalty followed. According to petitioner,<\/p>\n<p>no sale took place on that day and there was no sale of the goods<\/p>\n<p>and there was no evasion. It is, in fact, the case of the petitioner<\/p>\n<p>that due to non-arrival of goods, there was no sale. Bills were<\/p>\n<p>prepared and cancelled, as the sale did not materialise on that<\/p>\n<p>day and delivery could not be made due to non-arrival of the<\/p>\n<p>goods, is the petitioner&#8217;s case.           The first respondent<\/p>\n<p>Commissioner found in his order that the Revisional Authority<\/p>\n<p>has not verified various aspects while disposing of the Revision<\/p>\n<p>Petition. In the course of the order, the Commissioner while<\/p>\n<p>setting aside the order and remanding the matter for de novo<\/p>\n<p>consideration after verifying the aforesaid facts, made certain<\/p>\n<p>observations. It is, inter alia, found that the argument of the<\/p>\n<p>petitioner that the assessment for the relevant period was<\/p>\n<p>completed, has no significance, as the last bill used by the<\/p>\n<p><span class=\"hidden_text\">WPC. 15984\/08 C                    3<\/span><\/p>\n<p>petitioner is Bill No.401 dated 31.3.1999, which was not<\/p>\n<p>produced before the assessing authority for verifying the Books<\/p>\n<p>of Account. There is no attestation found by the assessing<\/p>\n<p>authority and it is, therefore, clear that the petitioner<\/p>\n<p>intentionally avoided production of the bills before the assessing<\/p>\n<p>authority, it is stated. It is the case of the petitioner that it is not<\/p>\n<p>correct. It is also stated that the original is seen detached from<\/p>\n<p>the bill book itself and no inscription is found cancelled in the<\/p>\n<p>duplicate copy. He has also made reference to certain other<\/p>\n<p>observations.\n<\/p>\n<p>      3.   Since the matter is being remitted back for de novo<\/p>\n<p>consideration, I think that the matter should be considered<\/p>\n<p>untrammelled by the observations contained in Ext.P7.<\/p>\n<p>Accordingly, while sustaining Ext.P7, it is ordered that when the<\/p>\n<p>assessing authority takes up the matter after remand for<\/p>\n<p>verification of the various aspects which was ordered, the<\/p>\n<p>assessing authority will take a decision in accordance with law,<\/p>\n<p><span class=\"hidden_text\">WPC. 15984\/08 C                 4<\/span><\/p>\n<p>untrammelled by the observations contained in Ext.P7. I leave<\/p>\n<p>open the contentions of the petitioner.\n<\/p>\n<p>     The Writ Petition is disposed of as above.\n<\/p>\n<\/p>\n<p>                                          Sd\/=<br \/>\n                                     K. M. JOSEPH, JUDGE<\/p>\n<p>kbk.\n<\/p>\n<p>                     \/\/ True Copy\/\/<\/p>\n<p>                                            PS to Judge<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M\/S Varun Agro vs The Commissioner Of Commercial &#8230; on 18 June, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 15984 of 2008(C) 1. M\/S VARUN AGRO, VI\/1036A, SHAN COMPLEX, &#8230; Petitioner Vs 1. THE COMMISSIONER OF COMMERCIAL TAX &#8230; Respondent 2. THE DEPUTY COMMISSIONER, COMMERCIAL 3. THE INTELLIGENCE OFFICER, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-186778","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Varun Agro vs The Commissioner Of Commercial ... on 18 June, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-varun-agro-vs-the-commissioner-of-commercial-on-18-june-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Varun Agro vs The Commissioner Of Commercial ... on 18 June, 2008 - Free Judgements of Supreme Court &amp; 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