IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 22ND NOVEMBER 2011 / 1ST AGRAHAYANA 1933 WP(C).No. 25852 of 2011(F) ----------------------------------- PETITIONER: ------------------ HINDUSTAN ANTIBIOTICS LIMITED, MYTHRI BUILDINGS, PERANDOOR ROAD, ELAMAKKARA, COCHIN-26, REP. BY ITS REGIONAL MANAGER, P.V.ANUPKUMAR. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): ----------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-II, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 015 2. THE DIRECTOR OF MEDICAL COLLEGE HOSPITALS, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM - 695 001 3. THE DIRECTOR OF HEALTH SERVICES, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM - 695 001 4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM - 682 015 5. STATE OF KERALA, REP. BY ITS CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001 R1 TO R5 BY GOVERNMENT PLEADER SMT SHOBA ANNAMMA EAPAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SKV WP(C).No. 25852 of 2011(F) ---------------------------------------- APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE INVOICE NO. KAI/3051 DT. 12.09.2003 RAISED BY THE PETITIONER P1(A): COPY OF THE INVOICE NO. KAI/3052 DT. 13.09.2003 RAISED BY THE PETITIONER P1(B): COPY OF THE INVOICE NO. KAI/3112 DT. 31.12.2003 RAISED BY THE PETITIONER P1(C): COPY OF THE INVOICE NO. KAI/3113 DT. 31.12.2003 RAISED BY THE PETITIONER P1(D): COPY OF THE INVOICE NO. KAI/3158 DT. 31.01.2004 RAISED BY THE PETITIONER P1(E): COPY OF THE INVOICE NO. KAI/3166 DT. 31.01.2004 RAISED BY THE PETITIONER P1(F): COPY OF THE INVOICE NO. KAI/3172 DT. 31.03.2004 RAISED BY THE PETITIONER P1(G): COPY OF THE INVOICE NO. KAI/3173 DT. 31.03.2004 RAISED BY THE PETITIONER P2: COPY OF THE ASSESSMENT ORDER PASSED UNDER S.17D, FOR THE YEAR 2003-04 DATED 28.06.2010. P3: COPY OF THE ASSESSMENT ORDER PASSED UNDER S.17D, FOR THE YEAR 2004-05 DATED 28.06.2010. P4: COPIES OF THE REMINDERS SENT BY THE PETITIONER FOR SRO FORMS FOR THE YEAR 2003-04 DATED 31.12.2010. P5: COPIES OF THE REMINDERS SENT BY THE PETITIONER FOR SRO FORMS FOR THE YEAR 2004-05 DATED 31.12.2010. P6: COPY OF THE DEMAND NOTICE ISSUED UNDER RR ACT BY THE 4TH RESPONDENT DATED 02.09.2011 FOR THE DEMAND EXT.P-2 P7: COPY OF THE DEMAND NOTICE ISSUED UNDER RR ACT BY THE 4TH RESPONDENT DATED 02.09.2011 FOR THE DEMAND EXT.P03 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ PA TO JUDGE SKV S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.25852 of 2011 ---------------------------------------------- Dated this the 22nd day of November, 2011 JUDGMENT The petitioner is an assessee under the Kerala General Sales Tax Act in respect of whose turnover the Fast Track Team has passed orders of assessment under Section 17D of the Kerala General Sales Tax Act. Revenue recovery proceedings have been initiated for recovery of the tax assessed. The petitioner is challenging the same. The petitioner has also got a case that respondents 2 and 3 are not issuing declarations as per the applicable SRO enabling the petitioner to prove their claim or to pay differential rate of tax together with interest. It is under the above circumstances, the petitioner has filed this writ petition seeking the following reliefs: “(a) issue a writ of certiorari or any other appropriate writ, or order, quashing Exhibit P-2 and P-3 assessment orders passed by the fast track team and pursuant to Exhibit P-6 and P-7 Revenue Recovery notices. (b) issue a writ of mandamus or any other appropriate writ, order or direction, directing the 2nd and 3rd respondents either to issue declarations as per SRO enabling the petitioner to prove their claim or to pay the differential rate of W.P.(C)No.25852/11 2 tax together with interest forthwith; (c) issue a writ of mandamus or any other appropriate writ, order or direction, directing the 1st respondent to re-do the assessment afresh for the assessment years 2003-04 and 2004-05 after affording the petitioner sufficient opportunity to obtain and produce the SRO forms substantiating their claim of concessional rate;” (c)(a). issue a writ of mandamus or any other appropriate writ, order or direction to the Additional 6th respondent to accept Ext.P-8 and P-9 Appeals and Ext.P-10 & P-11 Interlocutory Applications into file and dispose of the same on merits, without insisting for pre-deposit of the disputed demand”. As far as the challenge against the assessment orders under Section 17D of the Act is concerned, I am not inclined to interfere with those orders, since the petitioner's remedy lies in filing appeals against the said assessment orders as provided under Section 17D. In respect of the claim of the petitioner for declaration forms as per the SRO applicable, I passed the following order on 18.10.2011: “The learned Government Pleader submits that the declaration forms as per SRO could not be issued to the petitioner since the Petitioner has not produced copies of invoices and the acknowledgment copy of the goods received. The petitioner shall produce the same before Respondents 2 and 3, as the case may be who shall consider and pass orders on the claim for declaration forms of the petitioner within 2 weeks from the date of receipt of the documents.” The petitioner now submits that the petitioner is in the process W.P.(C)No.25852/11 3 of obtaining declaration forms, which is continuing. In the above circumstances, this writ petition is disposed of with a direction to respondents 2 and 3 to provide the petitioner with adequate number of SRO forms wherever the petitioner is entitled to such declaration forms. S. SIRI JAGAN, JUDGE acd W.P.(C)No.25852/11 4