{"id":212697,"date":"2010-05-18T00:00:00","date_gmt":"2010-05-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-kadabukattil-exports-vs-union-of-india-on-18-may-2010"},"modified":"2018-12-25T22:05:15","modified_gmt":"2018-12-25T16:35:15","slug":"ms-kadabukattil-exports-vs-union-of-india-on-18-may-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-kadabukattil-exports-vs-union-of-india-on-18-may-2010","title":{"rendered":"M\/S.Kadabukattil Exports vs Union Of India on 18 May, 2010"},"content":{"rendered":"
Kerala High Court<\/div>\n
M\/S.Kadabukattil Exports vs Union Of India on 18 May, 2010<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nOP.No. 20579 of 2001(Y)\n\n\n\n1. M\/S.KADABUKATTIL EXPORTS\n                      ...  Petitioner\n\n                        Vs\n\n1. UNION OF INDIA\n                       ...       Respondent\n\n                For Petitioner  :SRI.C.K.THANU PILLAI\n\n                For Respondent  :SRI.THOMAS ANTONY, ADDL.CGSC\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :18\/05\/2010\n\n O R D E R\n                  P.R.RAMACHANDRA MENON, J\n                    --------------------------------------------\n                       OP NO. 20579 OF 2001\n                      -----------------------------------------\n              Dated this the 18th day of May, 2010\n\n                                 JUDGMENT\n<\/pre>\n
       The issue involved in this Original Petition is whether the assessing<\/p>\n
authority as well as the appellate authority were justified in demanding and<\/p>\n
realizing interest under Section 23 (3) from the ‘date of the return’, instead<\/p>\n
of having the same confined to the period from the date of raising the<\/p>\n
demand.\n<\/p>\n
       2.    The case of the petitioner is that the petitioner is a dealer in<\/p>\n
plastics. In respect of the assessment year 1996-97, the 4th respondent<\/p>\n
completed the assessment as per orders dated 30.10.2000 (Exts.P1 and<\/p>\n
P2) and demand notices were issued, levying interest at the rate of 9%<\/p>\n
under Section 23 (3) of the Act and Rs.11,090\/- under the CST Act. In<\/p>\n
addition to interest, the respondents demanded a balance sum of<\/p>\n
Rs.10,100\/- towards the ‘balance Registration fee’ and a compounding fee<\/p>\n
of Rs.10,100\/-, which in turn were subjected to challenge by filing STRP<\/p>\n
3\/01 and 4\/01 before the 3rd respondent, who passed Ext.P3 verdict;<\/p>\n
whereby the revision petitions were turned down, sustaining the orders<\/p>\n
passed by the assessing authority. The petitioner is challenging the above<\/p>\n
orders raising many a ground in the Writ Petition.\n<\/p>\n
       3.    The respondents have filed a counter affidavit rebutting the<\/p>\n
                                       2<\/span>
\nOP No. 20579\/2001<\/p>\n
averments and allegations raised by the petitioner. The petitioner has filed a<\/p>\n
reply affidavit as well.\n<\/p>\n
      4.     The learned counsel for the petitioner submits that the course<\/p>\n
pursued by the assessing authority as well as the appellate authority fixing<\/p>\n
huge liability upon the shoulders of the petitioners; particularly in respect of<\/p>\n
the interest to be realized from the date of return; is not correct or proper.<\/p>\n
Reliance is also placed on various decisions including the decision of the<\/p>\n
Apex Court in Maruthy Wire Industries Pvt. Ltd. Vs. Sales Tax Officer<\/p>\n
[(2001) 122 STC 410] contending that it is liable to be paid only from the date<\/p>\n
of demand. The averment made by the respondents in counter affidavit that<\/p>\n
the rate of tax is never subjected to challenge from the part of the petitioner<\/p>\n
(page 3) is also rebutted in paragraph 5 of the reply affidavit, stating that the<\/p>\n
rate of tax is very much being disputed by the petitioner and that the sales<\/p>\n
tax revision under Section 41 of the Act is pending before this Court at the<\/p>\n
instance of the petitioner, though the particulars of said case are not<\/p>\n
discernible from the reply affidavit.\n<\/p>\n
      5.     The learned Government Pleader with specific reference to the<\/p>\n
counter affidavit, the relevant provisions of law and binding judicial<\/p>\n
precedents submits that the issue is no more open to challenge by way of the<\/p>\n
declaration of law in Chandramani Traders Vs. State of Kerala [16 VST<\/p>\n
294]. The specific observation made by the Bench in paragraph 33 (last<\/p>\n
                                             3<\/span>
\nOP No. 20579\/2001<\/p>\n
sentence) is also brought to the notice of this Court which reads as follows.<\/p>\n
              ” Since the assessee had not paid tax on the admitted turnover
\n       at the specified rate of tax, this is a case where tax due under the Act
\n       is not paid and therefore, the petitioner cannot escape the rigour of
\n       the penal provision under the Act”.<\/p><\/blockquote>\n
      6.     It is pointed out that the actual rate of tax in respect of the<\/p>\n
commodity dealt with by the petitioner was 20% and the law was declared by<\/p>\n
this Court as per the decision in Maykutty Joseph Vs. State of Kerala (102<\/p>\n
STC 79). This being the position, it was no more open to the petitioner to<\/p>\n
have paid tax at the rate of ‘10%’ instead of satisfying the entire tax liability<\/p>\n
under the relevant provisions of law, effecting payment at the rate of 20%. It<\/p>\n
is also asserted that the version of the petitioner that the petitioner was<\/p>\n
challenging rate of tax is not correct or sustainable, as no particulars are<\/p>\n
furnished from the part of the petitioner. It is more so in view of the<\/p>\n
submissions made by the learned counsel for the petitioner that the Revision<\/p>\n
Petition filed by the petitioner under Section 41 before this Court has not<\/p>\n
been assigned any number. It is settled that a case which has not been<\/p>\n
numbered even, cannot be stated as pending, and it cannot cause any<\/p>\n
adverse consequence with regard to the rights and interest of the other party<\/p>\n
concerned.\n<\/p>\n
      7.     With regard to the prayers raised in the Writ Petition, particularly<\/p>\n
the second prayer, the learned Government Pleader submits that the same,<\/p>\n
with regard to the challenge in respect of the retrospective levy of interest<\/p>\n
                                         4<\/span>
\nOP No. 20579\/2001<\/p>\n
has been answered against the petitioner, by virtue of the decision reported<\/p>\n
in M\/s. English Indian Clays Ltd. Vs. Union of India and others [13 KTR<\/p>\n
84]. Similarly, with regard to the 3rd prayer reliance is sought to be placed on<\/p>\n
the observations made by the Division Bench in Kerala Electric Trades<\/p>\n
Association and another Vs. State of Kerala and others [2004 (12) KTR<\/p>\n
114 (Ker)]. The position is sought to be asserted with respect to the<\/p>\n
‘compounding fee’ as well, pointing out that the course pursued by the<\/p>\n
respondents is perfectly in conformity with the relevant provisions of law and<\/p>\n
the binding judicial precedents.\n<\/p>\n
      8.     The learned Government Pleader submits on the basis of<\/p>\n
instructions obtained from the departmental authorities that, pursuant to<\/p>\n
further steps taken, the petitioner has already satisfied the entire liability as<\/p>\n
aforesaid in connection with the setting up of a new unit and that no further<\/p>\n
recovery proceedings are due. This Court finds that the legal issue stands<\/p>\n
squarely covered by the decisions referred to above, while the factual dispute<\/p>\n
stands no more germane, as the liability has already been cleared. The<\/p>\n
Original Petition is devoid of any merit. Interference is declined and it is<\/p>\n
dismissed accordingly.\n<\/p>\n<\/p>\n
                                       P.R.RAMACHANDRA MENON
\n                                                    JUDGE
\ndnc<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court M\/S.Kadabukattil Exports vs Union Of India on 18 May, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM OP.No. 20579 of 2001(Y) 1. M\/S.KADABUKATTIL EXPORTS … Petitioner Vs 1. UNION OF INDIA … Respondent For Petitioner :SRI.C.K.THANU PILLAI For Respondent :SRI.THOMAS ANTONY, ADDL.CGSC The Hon’ble MR. Justice P.R.RAMACHANDRA MENON Dated :18\/05\/2010 O […]<\/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-212697","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nM\/S.Kadabukattil Exports vs Union Of India on 18 May, 2010 - Free Judgements of Supreme Court & 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-kadabukattil-exports-vs-union-of-india-on-18-may-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Kadabukattil Exports vs Union Of India on 18 May, 2010 - 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