{"id":32980,"date":"2007-04-03T00:00:00","date_gmt":"2007-04-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/bharat-sanchar-nigam-ltd-vs-the-assistant-commissioner-on-3-april-2007"},"modified":"2018-08-29T22:59:55","modified_gmt":"2018-08-29T17:29:55","slug":"bharat-sanchar-nigam-ltd-vs-the-assistant-commissioner-on-3-april-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/bharat-sanchar-nigam-ltd-vs-the-assistant-commissioner-on-3-april-2007","title":{"rendered":"Bharat Sanchar Nigam Ltd vs The Assistant Commissioner &#8230; on 3 April, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Bharat Sanchar Nigam Ltd vs The Assistant Commissioner &#8230; on 3 April, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWA No. 589 of 2007()\n\n\n1. BHARAT SANCHAR NIGAM LTD.,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE ASSISTANT COMMISSIONER (ASSESSMENT)\n                       ...       Respondent\n\n2. COMMISSIONER OF COMMERCIAL TAXES DEPT.\n\n3. STATE OF KERALA, REPRESENTED BY\n\n                For Petitioner  :SMT.S.K.DEVI\n\n                For Respondent  : No Appearance\n\nThe Hon'ble the Acting Chief Justice MR.K.S.RADHAKRISHNAN\nThe Hon'ble MR. Justice M.N.KRISHNAN\n\n Dated :03\/04\/2007\n\n O R D E R\n                             K.S.RADHAKRISHNAN, Ag.C.J.\n\n\n                                                  &amp;\n\n\n                                      M.N.KRISHNAN, J.\n\n\n           ---------------------------------------------------------------------------------\n\n\n                                    W.A.No.589 OF 2007\n\n\n           --------------------------------------------------------------------------------\n\n\n                        Dated  this  the   3rd  day  of  April, 2007\n\n\n                                           JUDGMENT\n<\/pre>\n<p>K.S.Radhakrishnan, Ag.C.J.\n<\/p>\n<p>         Writ petition was preferred seeking a writ of certiorari to quash<\/p>\n<p>Exts.P1   to   P6   assessment   orders.     This   court   considered   the<\/p>\n<p>justification   for   approaching   this   court   directly   challenging     the<\/p>\n<p>assessment orders and held that the remedy of the petitioner is to file<\/p>\n<p>an   appeal   against   the     assessment   orders   and   dismissed   the   writ<\/p>\n<p>petition.  We have gone through the assessment orders and have also<\/p>\n<p>gone   through   the   judgment   of   the   Apex   Court   in  Bharat   Sanchar<\/p>\n<p>Nigam Ltd. and another v. Union of India and others &#8211; (2006) 14 KTR<\/p>\n<p>115 (SC)  holding that the department can assess on the sale element<\/p>\n<p>of handset involved in the process of granting telephone connections..\n<\/p>\n<p>We   have   also   perused   the   objections   filed   by   the   BSNL   before   the<\/p>\n<p>assessing authority.   The stand taken by the BSNL   is that the BSNL<\/p>\n<p>WA 589\/2007                          Page numbers<\/p>\n<p>does   not   sell   any   handsets   to   its   subscribers   in   providing   the   basic<\/p>\n<p>telephone services.  It is pointed out that the handsets being provided<\/p>\n<p>to   subscribers   by   the   BSNL   are   only   incidental   to   the   service   to<\/p>\n<p>facilitate   the   subscriber   to   avail   the   telephone   service.     It   is   also<\/p>\n<p>pointed   out   that   in   the   event   of   the   subscriber   surrendering   the<\/p>\n<p>telephone connection, the handset provided to him is retrievable.   It is<\/p>\n<p>also pointed out that it does not confer the subscriber of any right and<\/p>\n<p>as  such   there  is  no  discernible   sale  of  the  handset  involving  service.\n<\/p>\n<p>It is also pointed out that in the case of SIM cards provided by BSNL to<\/p>\n<p>a   subscriber   under   Mobile   Phone   service,   the   same   is   given   to   the<\/p>\n<p>subscriber to gain access to the network.   The SIM card given to the<\/p>\n<p>subscriber always remains as the property of BSNL and the subscriber<\/p>\n<p>is liable to return the  SIM card to BSNL in the event of surrender  of<\/p>\n<p>connection.         Hence   there   is   no   discernible   sale   value   in   the<\/p>\n<p>transaction as well.       It is proper to address the assessing authority.\n<\/p>\n<p>In the light of the  above circumstances it is only appropriate to give a<\/p>\n<p>direction to reconsider Exts.P1 to P6 assessment orders after giving an<\/p>\n<p>opportunity to the assessee to be heard  and also to produce evidence<\/p>\n<p>before   the   assessing   authority   in   support   of   the   contentions   .     The<\/p>\n<p>assessing   authority   shall   consider   those   contentions   and   pass<\/p>\n<p>WA 589\/2007                                   Page numbers<\/p>\n<p>appropriate   orders.     This   writ   appeal   is   disposed   of   directing   the<\/p>\n<p>assessing authority  to reconsider   Exts.P1  to  P6 and  pass  appropriate<\/p>\n<p>orders within three months from the date of receipt of a copy of this<\/p>\n<p>judgment and after giving notice to the appellant.\n<\/p>\n<p>                                                                      K.S.RADHAKRISHNAN,<\/p>\n<p>                                                                                      (Ag.CHIEF JUSTICE)<\/p>\n<p>                                                                           M.N.KRISHNAN,<\/p>\n<p>                                                                                  (JUDGE)<\/p>\n<p>mt\/-<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Bharat Sanchar Nigam Ltd vs The Assistant Commissioner &#8230; on 3 April, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM WA No. 589 of 2007() 1. BHARAT SANCHAR NIGAM LTD., &#8230; Petitioner Vs 1. THE ASSISTANT COMMISSIONER (ASSESSMENT) &#8230; Respondent 2. COMMISSIONER OF COMMERCIAL TAXES DEPT. 3. STATE OF KERALA, REPRESENTED [&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-32980","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>Bharat Sanchar Nigam Ltd vs The Assistant Commissioner ... on 3 April, 2007 - 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\/bharat-sanchar-nigam-ltd-vs-the-assistant-commissioner-on-3-april-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bharat Sanchar Nigam Ltd vs The Assistant Commissioner ... on 3 April, 2007 - Free Judgements of Supreme Court &amp; 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