{"id":228102,"date":"2009-06-18T00:00:00","date_gmt":"2009-06-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/k-g-george-vs-state-of-kerala-on-18-june-2009"},"modified":"2014-12-19T03:51:51","modified_gmt":"2014-12-18T22:21:51","slug":"k-g-george-vs-state-of-kerala-on-18-june-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/k-g-george-vs-state-of-kerala-on-18-june-2009","title":{"rendered":"K.G.George vs State Of Kerala on 18 June, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">K.G.George vs State Of Kerala on 18 June, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 37257 of 2004(I)\n\n\n1. K.G.GEORGE, KANNARAYIL HOUSE,\n                      ...  Petitioner\n2. ELSY RAJAN, THANNIMOOTTIL HOUSE,\n3. SAKEER.S. A.M.HOUSE,\n4. GEORGE MATHEW, PALLIATHU HOUSE,\n5. GEROGE VARGHESE.P. MALAYATOOR PALLIATHU\n6. C.N.RAJAN, CHEMPARATHI VILAYIL,\n7. THOMAS MATHEW, MULLASSERIL,\n8. ABY.T.MATHEW, THAZHATHILLATHU,\n9. V.S.VALSARAJAN, VALIYAMALAYIL,\n10. JAYAKUMAR P.G. PADINJARE PUTHUSSERIL,\n11. P.P.VARGHESE, PLANTODATHIL,\n12. SAM ABRAHAM, MUNDAPLACKAL,\n13. P.C.GEORGE, PARAYIL, VADASSERIKKARA.\n14. SAM ABRAHAM, MUNDAKULATHU,\n15. P.T.KURUVILA, PARUMALAYIL,\n16. P.S.MOHAMMED, SHERIN SUPER MARKET,\n17. GEORGE MATHEW, KULATHINKAL,\n18. N.K.THOMAS, MEEZHIPERUMATHU,\n\n                        Vs\n\n\n\n1. STATE OF KERALA, REP. BY THE SECRETARY,\n                       ...       Respondent\n\n2. THE VADASSERIKKARA GRAMA PANCHAYATH,\n\n3. THE JOINT SECRETARY, LOCAL SELF\n\n                For Petitioner  :SRI.V.PHILIP MATHEW\n\n                For Respondent  :SRI.V.BHASKARAN PILLAI\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\n\n Dated :18\/06\/2009\n\n O R D E R\n                  C.N. RAMACHANDRAN NAIR, J.\n                   --------------------------------------------\n                        W.P.C. NO. 37257 OF 2004\n                   --------------------------------------------\n                  Dated this the 18th day of June, 2009\n\n                                 JUDGMENT\n<\/pre>\n<p>      Petitioners are challenging demand of profession tax for the years<\/p>\n<p>1998-99 and 1999-2000. Even though the matter is pending in this<\/p>\n<p>Court for the last five years, no counter affidavit is filed by the<\/p>\n<p>Panchayath. In any case I do not think the case should be kept pending<\/p>\n<p>any longer. While the case of the petitioners is that demand is not in<\/p>\n<p>accordance with Rules, counsel for the Panchayath submitted that<\/p>\n<p>profession tax is demanded based on the income of the petitioners, as<\/p>\n<p>required under Rule 3 of the Kerala Panchayath Raj (Profession Tax)<\/p>\n<p>Rules. Rule 6 provides for determination of income for the purpose of<\/p>\n<p>computation of tax liability. Since individual orders are not served by<\/p>\n<p>the Panchayath and Panchayath has not filed any statement or affidavit<\/p>\n<p>in this Court, I dispose of the WPC directing the Secretary of the<\/p>\n<p>Panchayath to issue individual orders demanding profession tax from<\/p>\n<p>all the petitioners within a period of one month from the date of receipt<\/p>\n<p><span class=\"hidden_text\">                                    2<\/span><\/p>\n<p>of a copy of this judgment.       Petitioners will furnish registration<\/p>\n<p>certificate issued under the KVAT Act, assessment orders under the<\/p>\n<p>Act and also copies of income-tax returns acknowledged by the<\/p>\n<p>assessing officer for the purpose of assessment, etc. Interim order<\/p>\n<p>granted by this Court against recovery will remain in force until the<\/p>\n<p>Secretary determines the tax liability not only for the years in question<\/p>\n<p>but also for subsequent years. If any of the petitioners is not registered<\/p>\n<p>under the KVAT Act or not filing income tax returns, they can furnish<\/p>\n<p>details of turnover and income, and it is open to the Secretary of the<\/p>\n<p>Panchayath to conduct enquiry about the correctness of the statement<\/p>\n<p>of such petitioner with regard to turnover and income and determine<\/p>\n<p>the tax liability.\n<\/p>\n<p>      W.P.C. is disposed of as above.\n<\/p>\n<\/p>\n<p>                                     (C.N. RAMACHANDRAN NAIR)<br \/>\n                                                   Judge<br \/>\nkk<\/p>\n<p><span class=\"hidden_text\">3<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court K.G.George vs State Of Kerala on 18 June, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 37257 of 2004(I) 1. K.G.GEORGE, KANNARAYIL HOUSE, &#8230; Petitioner 2. ELSY RAJAN, THANNIMOOTTIL HOUSE, 3. SAKEER.S. A.M.HOUSE, 4. GEORGE MATHEW, PALLIATHU HOUSE, 5. GEROGE VARGHESE.P. MALAYATOOR PALLIATHU 6. C.N.RAJAN, CHEMPARATHI VILAYIL, 7. THOMAS MATHEW, [&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-228102","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>K.G.George vs State Of Kerala on 18 June, 2009 - 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\/k-g-george-vs-state-of-kerala-on-18-june-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K.G.George vs State Of Kerala on 18 June, 2009 - Free Judgements of Supreme Court &amp; 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