IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 17TH NOVEMBER 2011 / 26TH KARTHIKA 1933 WP(C).No. 30579 of 2011(V) -------------------------- PETITIONER(S): ----------------------- NIKHIL SURESH, NIKHIL HOUSE, VAYALA P.O., PARAKKODE, ADOOR, PATHANAMTHITTA DT., REP. BY POA HOLDER J. REGHU, NIKHIL HOUSE, VAYALA P.O., PARAKKODE, ADOOR, PATHANAMTHITTA DT. PRESENTLY RESIDING AT LEKSHMI VIHAR, 158, PTP NAGAR,THIRUVANANTHAPURAM-38. BY ADVS. SRI. C. K. KARUNAKARAN SMT. T. P. LEKSHMI VARMA RESPONDENT(S): ------------------------ 1. STATE OF KERALA, REP. BY THE SECRETARY, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. FAST TRACK ASSESSMENT TEAM, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER OF TAXES, FINANCIAL COMPLEX, MINI CIVIL STATION, PATHANAMTHITTA - 689 645. 3. COMMERCIAL TAX OFFICER (WC & LT), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, PATHANAMTHITTA - 689 645. R1, R2 & R3 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PN WP(C).No. 30579 of 2011(V) APPENDIX PETITIONER(S) EXHIBITS EXT. P1 COPY OF ASSESSMENT ORDER DATED 25.2.2010 FOR YEAR 2002-03, ISSUED BY THE 2ND RESPONDENT. EXT. P2 COPY OF DEMAND OF TAX DATED NIL FOR RS. 9,76,879.00 ISSUED BY THE 3RD RESPONDENT. EXT. P3 COPY OF NOTICE OF DEMAND FOR INTEREST DATED 9.3.2010 FOR A SUM OF RS. 10,35,490.00 ISSUED BY THE 3RD RESPONDENT. EXT. P4 COPY OF THE STATEMENT DATED .../4/2003 ISSUED BY THE EXECUTIVE ENGINEER, ROADS DIVISION SHOWING AN AMOUNT OF RS. 4956/- DEDUCTED AT SOURCE FROM PAYMENTS MADE TO ASSESSEE AND CREDITED TO GOVERNMENT ACCOUNT AS SALES TAX FOR THE YEAR 2002-03. EXT. P5 COPY OF THE LETTER DATED 3.5.2010 ISSUED BY THE EXECUTIVE ENGINEER, POVERTY ALLEVIATION UNIT SHOWING THE DEDUCTIONOF A SUM OF RS. 56,967/- AT SOURCE FROM PAYMENTS MADE TO ASSESSEE AND PAID INTO GOVERNMENT ACCOUNT AS SALES TAX FOR THE YEAR 2002-03. EXT. P6 COPY OF THE ORDER DATED 24.3.2003 ISSUED BY THE SALES TAX OFFICER (WC & LT), PATHANAMTHITTA SHOWING AN AMOUNT OF RS. 2,03,142.OO/- AT CREDIT OF THE ASSESSEE FOR THE YEAR 2002-03. EXT. P7 COPY OF THE ORDER DATED 24.3.2003 ISSUED BY THE SALES TAX OFFICER (WC & LT), PATHANAMTHITTA SHOWING AN AMOUNT OF RS. 17,101/- AT CREDIT OF THE ASSESSEE FOR THE YEAR 2002-03. EXT. P8 COPY OF THE RUNNING ACCOUNT BILL DATED 29.8.2002 ISSUED BY THE ASSISTANT ENGINEER, N.H. SUB DIVISION, KOLLAM SHOWING THE DEDUCTION OF A SUM OF RS. 3,48,578/- AS SALES TAX DEDUCTED AT SOURCE FOR THE YEAR 2002-03 FROM THE PAYMENT OF RS.18,55,107/- MADE TO THE ASSESSEE. EXT. P9 COPY OF THE MEMORANDUM OF APPLICATION FOR RECTIFICATION DATED 5.9.2011 SUBMITTED ON BEHALF OF THE ASSESSEE. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE PN S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.30579 of 2011 ---------------------------------------------- Dated this the 17th day of November, 2011 JUDGMENT The petitioner is the legal heir of late P.J. Suresh, who was an assessee under the Kerala General Sales Tax Act. Late P.J. Suresh was undertaking works contract for various Government Departments. Sales Tax due in respect of the work done by late P.J. Suresh was being deducted at source from the bills paid to him by the awarder of the contract. Therefore, according to the petitioner, there was no sales tax in arrears. The said P.J. Suresh stopped his work in the year 2002-2003 and he filed return for the year 2002-2003 also. But, from thereon P.J. Suresh suffered several medical complications including loss of memory, he was bed ridden and ultimately died on 8.9.2011. The petitioner was not aware of the details of the transactions of P.J. Suresh at that time. In the meantime, the 2nd respondent, Fast Track Assessment Team completed assessments under the W.P.(C)No.30579/11 2 Kerala General Sales Tax Act and directed payment of the tax due from late P.J. Suresh. Thereafter, the petitioner approached the Government Departments under the Right to Information Act and obtained details regarding deduction of tax at source in respect of the business transactions of late P.J. Suresh. According to the petitioner, the documents so obtained would show that actually more amounts than due from late P.J. Suresh was paid by tax deduction at source. With the help of the documents now obtained, the petitioner filed Ext.P9 rectification petition before the 2nd respondent on 16.9.2011. The petitioner seeks disposal of the rectification petition expeditiously. 2. I have heard the learned Government Pleader also. In the peculiar facts and circumstances of the case, I am of opinion that the 2nd respondent should consider Ext.P9 rectification application expeditiously. Accordingly, This writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P9 rectification application, after affording an opportunity of being heard to the petitioner, as expeditiously as possible, at any W.P.(C)No.30579/11 3 rate, within two months from the date of receipt of a copy of this judgment. Till orders are passed on Ext.P9, further recovery proceedings for recovery of the tax assessed on late P.J. Suresh shall be kept in abeyance. S. SIRI JAGAN, JUDGE acd W.P.(C)No.30579/11 4