{"id":6640,"date":"2007-12-03T00:00:00","date_gmt":"2007-12-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/v-c-alikunhi-haji-sons-vs-state-of-kerala-on-3-december-2007"},"modified":"2016-06-30T19:25:21","modified_gmt":"2016-06-30T13:55:21","slug":"v-c-alikunhi-haji-sons-vs-state-of-kerala-on-3-december-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/v-c-alikunhi-haji-sons-vs-state-of-kerala-on-3-december-2007","title":{"rendered":"V.C.Alikunhi Haji & Sons vs State Of Kerala on 3 December, 2007"},"content":{"rendered":"
Kerala High Court<\/div>\n
V.C.Alikunhi Haji & Sons vs State Of Kerala on 3 December, 2007<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C) No. 34835 of 2007(V)\n\n\n1. V.C.ALIKUNHI HAJI & SONS,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA, REPRESENTED BY\n                       ...       Respondent\n\n2. DEPUTY COMMISSIONER,\n\n3. ASST. COMMISSIONER,\n\n4. KERALA SALES TAX APPELLATE TRIBUNAL,\n\n                For Petitioner  :SRI.C.A.SADASIVAN\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice ANTONY DOMINIC\n\n Dated :03\/12\/2007\n\n O R D E R\n                                   ANTONY DOMINIC, J.\n\n                        ---------------------------------------------------\n\n                                 W.P.(C) 34835 OF 2007\n\n                        ---------------------------------------------------\n\n                                Dated: December 3, 2007\n\n                                         JUDGMENT\n<\/pre>\n
        The prayers sought for in this writ petition are for declaring that sec.17D of the<\/p>\n
KGST Act to be unconstitutional and to set aside Exts.P4, P5 and P6 as illegal since the<\/p>\n
same are against Ext.P3.     It is also the prayer that the Appellate Tribunal should be<\/p>\n
directed to admit the appeals without remitting any amount as required under sec.17D<\/p>\n
(5).\n<\/p>\n
        2.   In so far as this case is concerned, Exts.P4, P5 and P6 are the three<\/p>\n
assessment orders issued for the years 2001-02, 2003-04 and 2004-05.           By Ext.P11<\/p>\n
circular dated 12.4.2007, all assessments under the KGST Act pending as on 1.4.2007<\/p>\n
were ordered to be completed under the fast track method as envisaged in sec.17D of<\/p>\n
the KGST Act. It is on that basis the assessments in question were contemplated under<\/p>\n
sec.17D.\n<\/p>\n
        3.  Sec.17D provides that notwithstanding anything contained in any other law<\/p>\n
for the time being in force or in any other provisions of the KGST Act, assessments<\/p>\n
pending under the Act as on the 1st day of April, 2007 be completed under the Fast<\/p>\n
Track Method. Thus, the section begins with a non obstante clause. Therefore, even<\/p>\n
if the assessment years in question are prior to the introduction of sec.17D, the fact that<\/p>\n
Sec.17D was introduced only with effect from 1.4.2007 does not stand in the way of the<\/p>\n
authorities under the Act including those assessment years also under Sec.17D of the<\/p>\n
Act.\n<\/p>\n
        4.  The complaint of the petitioner appears to be that sec.17D(5) provides that<\/p>\n
no appeal under sec.17D shall lie to the Sales Tax Appellate Tribunal except in a case<\/p>\n
WP(C) 34835\/2007                           Page numbers<\/p>\n
where a dealer has paid the entire tax amount. This, according to the counsel, affects<\/p>\n
the right of appeal itself and therefore is unconstitutional.        I am not in a position to<\/p>\n
accept this contention.     As I have already held, sec.17D does not stand in the way of<\/p>\n
the authorities under the Act for including those assessment years also under sec.17D<\/p>\n
even if it is before 1.4.2007 when the section was introduced. The right of appeal is a<\/p>\n
statutory right and therefore if a condition is imposed in the statute itself for availing of<\/p>\n
the statutory right of appeal, there is nothing illegal in that. Even absence of a provision<\/p>\n
for appeal by itself will not invalidate the statute. If that be so, the condition requiring<\/p>\n
remittance of tax for entertaining the appeal, cannot be held to be invalid for any<\/p>\n
reason.       The petitioner has filed Exts.P8,P9 and P10 along with Appeals against<\/p>\n
Exts.P4, P5 and P6 assessment Orders. These appeals are now pending before the 4th<\/p>\n
respondent. Obviously in terms of Sec.17D(5) as the petitioner has not remitted the tax<\/p>\n
that is found to be due in terms of the orders of assessment, these appeals are not<\/p>\n
admitted. This also cannot be said to be in any manner irregular as there is an admitted<\/p>\n
non compliance of Sec.17D(5).\n<\/p>\n
         5. The petitioner submits that amounts are due to be refundable for the years<\/p>\n
1996-97, 1997-98 and 1998-99 and seeks adjustment of these amounts towards his<\/p>\n
liability under Exts.P8, P9 and P10. The learned Government Pleader on instructions<\/p>\n
submits that these are matters which are also pending before the Tribunal. If that be so,<\/p>\n
the request for adjustment cannot be granted.\n<\/p>\n
          In the result the writ petition fails and it is dismissed.<\/p>\n
                                                          ANTONY DOMINIC, JUDGE<\/p>\n
mt\/-<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court V.C.Alikunhi Haji & Sons vs State Of Kerala on 3 December, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C) No. 34835 of 2007(V) 1. V.C.ALIKUNHI HAJI & SONS, … Petitioner Vs 1. STATE OF KERALA, REPRESENTED BY … Respondent 2. DEPUTY COMMISSIONER, 3. ASST. COMMISSIONER, 4. KERALA SALES TAX APPELLATE […]<\/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-6640","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nV.C.Alikunhi Haji & Sons vs State Of Kerala on 3 December, 2007 - 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\/v-c-alikunhi-haji-sons-vs-state-of-kerala-on-3-december-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"V.C.Alikunhi Haji & Sons vs State Of Kerala on 3 December, 2007 - 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