{"id":267363,"date":"2010-10-04T00:00:00","date_gmt":"2010-10-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-prestige-estates-projects-vs-commercial-tax-officer-wc-on-4-october-2010"},"modified":"2014-05-09T20:18:36","modified_gmt":"2014-05-09T14:48:36","slug":"ms-prestige-estates-projects-vs-commercial-tax-officer-wc-on-4-october-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-prestige-estates-projects-vs-commercial-tax-officer-wc-on-4-october-2010","title":{"rendered":"M\/S.Prestige Estates Projects &#8230; vs Commercial Tax Officer (Wc) on 4 October, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M\/S.Prestige Estates Projects &#8230; vs Commercial Tax Officer (Wc) on 4 October, 2010<\/div>\n<pre id=\"pre_1\">       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 28430 of 2010(C)\n\n\n1. M\/S.PRESTIGE ESTATES PROJECTS LTD.,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. COMMERCIAL TAX OFFICER (WC),\n                       ...       Respondent\n\n2. THE INTELLIGENCE OFFICER, SQUAD NO.IV,\n\n3. STATE OF KERALA, REPRESENTED BY\n\n                For Petitioner  :SRI.HARISANKAR V. MENON\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.K.ABDUL REHIM\n\n Dated :04\/10\/2010\n\n O R D E R\n                    C.K.ABDUL REHIM, J.\n\n                 -------------------------------------------\n                   W.P.(C).No.28430 of 2010\n                 -------------------------------------------\n\n            Dated this the 4th day of October, 2010\n\n\n                         J U D G M E N T\n<\/pre>\n<p id=\"p_1\">                         &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p id=\"p_1\">           Through Ext.P2 order, assessment was finalised<\/p>\n<p>against the petitioner for the period from 1.4.2008 to<\/p>\n<p>30.9.2008. It was before this court in WP(C).No. 549\/2010.<\/p>\n<p>In Ext.P3 judgment, this court set aside Ext.P2 and the 1st<\/p>\n<p>respondent was directed to consider the matter and to pass<\/p>\n<p>fresh orders, after affording an opportunity of hearing to the<\/p>\n<p>petitioner, within a period of one month of receipt of a copy<\/p>\n<p>of that judgment. Ext.P3 judgment was pronounced as early<\/p>\n<p>as on 22.1.2010. Complaint of the petitioner is that the 1st<\/p>\n<p>respondent had failed to issue modified orders in compliance<\/p>\n<p>with the directions contained in Ext.P3 judgment, and at the<\/p>\n<p>same time the 2nd respondent had issued Exts.P4 to P7<\/p>\n<p>notices proposing imposition of penalty under Section 67(1)<\/p>\n<p>of the Kerala Value Added Tax Act, 2003 (KVAT Act) with<\/p>\n<p>respect to various periods from 2006-07 to 2009-10.<\/p>\n<p id=\"p_2\">      2.   It is contended that, liability for imposing penalty<\/p>\n<p>as proposed is dependent on the question regarding<\/p>\n<p>W.P.(C).28430\/10-                -2-\n<\/p>\n<p id=\"p_3\">\n<p>exigibility of tax with respect to transactions undertaken by the<\/p>\n<p>petitioner which are in the nature of contracts entrusted with<\/p>\n<p>others. Contention of the petitioner is that turnover relating to<\/p>\n<p>such works has to be assessed at the hands of the contractors<\/p>\n<p>and petitioner is not liable for payment of tax on such turnover.<\/p>\n<p>It is contended that the non-finalisation of assessment pursuant<\/p>\n<p>to Ext.P3 judgment and the simultaneous proceedings initiated<\/p>\n<p>for imposition of penalty, is highly arbitrary and unreasonable.<\/p>\n<p>Therefore the petitioner seeks directions to restrain the 2nd<\/p>\n<p>respondent from finalizing the proceeding pursuant to Ext.P4 to<\/p>\n<p>P7 notices till consequent orders are passed by the 1st<\/p>\n<p>respondent pursuant to Ext.P3 judgment.\n<\/p>\n<p id=\"p_4\">      3.    Learned Government Pleader on the basis of<\/p>\n<p>instructions submitted that after Ext.P3 judgment the petitioner<\/p>\n<p>was invited for hearing on several occasions, but he has not co-<\/p>\n<p>operated with the proceedings.       It is stated that the penalty<\/p>\n<p>notices issued by the 2nd respondent is an independent<\/p>\n<p>proceedings and the petitioner is not entitled to seek deference<\/p>\n<p>of that proceedings on the ground that modified order of<\/p>\n<p>assessment has not been issued.\n<\/p>\n<p id=\"p_5\">      4.    Having considered the facts and circumstances of the<\/p>\n<p>W.P.(C).28430\/10-               -3-\n<\/p>\n<p id=\"p_6\">\n<p>case, I am of the opinion that the writ petition can be disposed of<\/p>\n<p>directing the 1st respondent to finalise the matter pursuant to<\/p>\n<p>Ext.P3 judgment, within a time frame.\n<\/p>\n<p id=\"p_7\">      5.    The petitioner is directed to appear before the 1st<\/p>\n<p>respondent within a period of two weeks from today and on such<\/p>\n<p>appearance the 1st respondent shall conduct hearing of the<\/p>\n<p>matter either on the same date itself or on any date to which the<\/p>\n<p>hearing will be posted.    The petitioner shall co-operate with<\/p>\n<p>finalisation of the assessment by producing whatever supportive<\/p>\n<p>documents in his possession.      The 1st respondent will be at<\/p>\n<p>liberty to proceed the matter on an ex-parte basis, if there is non<\/p>\n<p>co-operation from the side of the petitioner.        At any rate,<\/p>\n<p>modified order pursuant to Ext.P3 shall be issued within a period<\/p>\n<p>of 6 (six) weeks from today.\n<\/p>\n<p id=\"p_8\">      6.    The 2nd respondent is directed to keep in abeyance<\/p>\n<p>passing of final orders pursuant to Ext.P4 to P7 notices, till<\/p>\n<p>orders are passed by the 1st respondent as directed above.<\/p>\n<p id=\"p_9\">                               C.K.ABDUL REHIM, JUDGE.\n<\/p>\n<p id=\"p_10\">okb<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M\/S.Prestige Estates Projects &#8230; vs Commercial Tax Officer (Wc) on 4 October, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 28430 of 2010(C) 1. M\/S.PRESTIGE ESTATES PROJECTS LTD., &#8230; Petitioner Vs 1. COMMERCIAL TAX OFFICER (WC), &#8230; Respondent 2. THE INTELLIGENCE OFFICER, SQUAD NO.IV, 3. STATE OF KERALA, REPRESENTED BY [&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-267363","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.Prestige Estates Projects ... vs Commercial Tax Officer (Wc) on 4 October, 2010 - 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-prestige-estates-projects-vs-commercial-tax-officer-wc-on-4-october-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Prestige Estates Projects ... vs Commercial Tax Officer (Wc) on 4 October, 2010 - Free Judgements of Supreme Court &amp; 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