IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 8TH FEBRUARY 2011 / 19TH MAGHA 1932 WP(C).No. 22324 of 2008(G) ---------------------------------------- PETITIONER(S): ------------------------ VASANTHA ANIRUDHAN, S F S 5C, PATTOM SQUARE, MARAPPALLAM, PATTOM PALACE P.O., THIRUVANANTHAPURAM 695004. BY ADV. SRI.C.K.THANU PILLAI SRI.JINU K MOHAN RESPONDENT(S): ------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-1. 2. THE ASSISTANT COMMISSIONER (AUDIT ASSESSMENT), OFFICE OF THE DEPUTY COMMISSIONER (AUDIT ASSESSMENT), COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, THIRUVANANTHAPURAM. R1 TO R3 BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.22324/2008 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE CERTIFICATE NO.11016035 DATED 01/09/1995 ISSUED BY THE SALES TAX OFFICER, 1ST CIRCLE, THIRUVANANTHAPURAM. P2 COPY OF THE CERTIFICATE NO.11011085 DATED 13/08/1998 ISSUED BY THE SALES TAX OFFICER, 1ST CIRCLE, THIRUVANANTHAPURAM. P3 COPY OF THE STATEMENT RECORDED ON 11/03/2008 BY THE 2ND RESPONDENT P4 COPY OF THE NOTICE NO.A4-11011085/01-02 DATED 13/03/2008 ISSUED BY THE 2ND RESPONDENT. P5 COPY OF THE NOTICE NO.A4-11011085/02-03 DATED 13/03/2008 ISSUED BY THE 2ND RESPONDENT. P6 COPY OF THE NOTICE NO A4-11011085/03-04 DATED 13/03/2008 ISSUED BY THE 2ND RESPONDENT. P7 COPY OF THE NOTICE NO.A4-11011085/04-05 DATED 13/03/2008 ISSUED BY THE 2ND RESPONDENT. P8 COPY OF THE OBJECTION DATED 25/04/2008 PRESENTED BEFORE 2ND RESPONDENT. P9 COPY OF THE ORDER NO.11011085/2001-02(KGST) DATED 31/03/2008 ISSUED BY THE 2ND RESPONDENT. P10 COPY OF THE ORDER NO.11011085/2002-03(KGST) DATED 31/03/2008 ISSUED BY THE 2ND RESPONDENT. P11 COPY OF THE ORDER NO.11011085/2003-04(KGST) DATED 31/03/2008 ISSUED BY THE 2ND RESPONDENT. P12 COPY OF THE ORDER NO.11011085/2004-05(KGST) DATED 31/03/2008 ISSUED BY THE 2ND RESPONDENT. P13 COPY OF THE NOTICE NO.SI-5567/08/ST DATED 04/07/2008 ISSUED BY THE 3RD RESPONDENT. P14 COPY OF THE CERTIFICATE NO.50454103 DATED 17/05/2008 ISSUED BY THE UNION BANK OF INDIA. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P (C) No. 22324 OF 2008 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 8th day of February, 2011 JUDGMENT The petitioner has approached this Court with the following prayers : (i) issue a writ of certiorari or any other appropriate writ, order or direction declaring the provisions of Section 19C of the Kerala General Sales Tax Act, in so far as it includes a 'guarantor' within the ambit and scope of the provisions of this section as ultravires and unconstitutional. (ii) issue a writ of certiorari or any other appropriate writ, order or direction quashing Ext. P9 to Ext. P12 orders which are passed under the provisions of Section 19C of the Act, as without jurisdiction and invalid. (iii) issue a writ of certiorari or any other appropriate writ, order or direction quashing Ext. P13 notice issued by the 3rd respondent for recovery of the tax and interest illegally levied on the petitioner. (iv) issue such other orders or directions as this Honourable Court thinks fit in the circumstances of the case. 2. The learned counsel for the petitioner submits that the challenge raised with regard to the constitutional validity of the relevant provision (with regard to the 'protective assessment') stands already answered by this Court as per judgment reported in Vasantha Anirudhan Vs. State of Kerala and another (2008 (18) VST 97), W.P. (C) No. 22324 of 2008 : 2 : which was a case filed by the petitioner herself. Though the validity of the provision has been upheld (under the Kerala Value Added Tax Act), the impugned assessment orders in respect of the assessment years 2005 - '06 and 2006 -'07 were set aside, for the reasons stated therein, which is to be made applicable to the present case also, as it involves involves similar provision under Section 19 (C) of the KGST Act and challenges Exts. P9 to P12 assessment orders in respect of the assessment years 2001-'02 to 2004 - '05. 3. Heard the learned Government Pleader as well, who fairly submits that the course pursued by this Court as per the judgment cited supra can be followed in the present case as well. In the said circumstances, the challenge raised with regard to the validity of the provision is answered in favour of the Revenue and against the petitioner; Exts. P9 to P12 in so far as they pertain to the petitioner stand set aside. The concerned respondent is at liberty to pass fresh orders in accordance with the relevant facts and the provisions of law. The Writ Petition is disposed of as above. P. R. RAMACHANDRA MENON, JUDGE kmd