IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON SATURDAY, THE 20TH AUGUST 2011 / 29TH SRAVANA 1933 WP(C).No. 35076 of 2004(A) -------------------------- PETITIONER: --------------- M/S.CHURAKULAM TEA ESTATES PVT.LTD., MANARKATU BUILDINGS, PALA, REP. BY MANAGING DIRECTOR, JOSEPH JOSEPH. BY ADV. SRI.C.K.THANU PILLAI RESPONDENTS: --------------- 1. THE STATE OF KERALA, REP. BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM -1. 2. THE COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDINGS, THIRUVANANTHAPURAM. 3. THE SALES TAX OFFICER, PALAI. BY SR. GOVERNMENT PLEADER ADV. MR. V.K. SHAMSUDEEN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 35076 of 2004(A) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF ORDER NO. 21151849/97-98 DATED 31.10.2001 ISSUED BY THE 3RD RESPONDENT. EXT.P2 : TRUE COPY OF ORDER NO.21151849/97-98-REVISED DATED 28.11.2002 ISSUED BY THE 3RD RESPONDENT. EXT.P3 : TRUE COPY OF CIRCULAR NO.1991/TX/C1-168885/90/TX DATED 24.12.1991 ISSUED BY THE BOARD OF REVENUE (TAXES). EXT.P4 : TRUE COPY OF CIRCULAR NO. 10/96/TX(C1-7056/96/TX DATED 22.02.1996 ISSUED BY THE 2ND RESPONDENT. EXT.P5 : TRUE COPY OF NOTIFICATION SRO.NO.322/84/(GO(MS) NO.65/84/TD DATED 30.03.1984 ISSUED BY THE 1ST RESPONDENT.) EXT.P6 : TRUE EXTRACT OF NOTIFICATION SRO NO.1727/93 (GO(P) NO.153/93/TD DATED 03.11.1993 ISSUED BY THE 1ST RESPONDENT. EXT.P7 : TRUE COPY OF CIRCULAR NBO.27/2002 DATED ( C1- 39361/2001/CT) DATED 22.11.2002 ISSUED BY THE 2ND RESPONDENT. ) EXT.P8 : TRUE COPY OF JUDGMENT IN W.P.(C) 15681 OF 2003 DATED 01.11.2004. /TRUE COPY/ P.S. TO JUDGE. P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No.35076 OF 2004 ......................................................................... Dated this the 20th August, 2011 J U D G M E N T The petitioner has approached this Court with the following prayers: “i) to issue a writ of certiorari or any other appropriate writ, order or direction quashing Ext.P2 order as ultra vires and unconstitutional. ii) to issue such other orders or directions as this Honourable Court thinks proper in the circumstances of the case. iii) grant the prayer in the Civil Miscellaneous Petition filed along with the Original Petition.” 2. The learned Counsel for the petitioner submits that the assessment year in question is 1997-98 and Ext.P1 exemption granted based on the then Circular in existence , i.e. Ext.P3, was however sought to be re-opened by Ext.P2. It is stated that Ext. W.P.(C) No.35076 OF 2004 2 P2 order was passed based on Ext.P7, as put forth by the petitioner. After issuance of Ext.P7 Circular, it is stated that, there is a Government Circular, whereby, the scope of re-opening the assessment has been confined from the assessment year 2002-03 onwards. Referring to the sequence of events in this regard, the notices for re-opening the assessment contrary to the stipulation in the latter Circular have already been intercepted by this Court as per the judgment dated 28th October, 2004 in O.P.No. 6965 of 2003 and similar verdicts have been passed in several other cases as well including Ext.P8 judgment. 3. The learned Government Pleader appearing for the respondents submits that the factual position, as above, though is correct, Ext. P2 re-opening was made prior to the issuance of the Circular limiting the re-opening of the assessment from the assessment year 2002-03 onwards. 4. However, after hearing both the sides and after going through the verdicts passed already on the point, this Court finds that the date of Ext.P2 is not having much consequence or significance as the Government, presumably as a matter of W.P.(C) No.35076 OF 2004 3 policy, has decided to put a quietus to the issue involving assessment in respect of the assessment years prior to 2002-03, thus issuing the necessary Circular and extending the benefit to the parties concerned. 5. In the present case, the assessment being of the year 1997-98, the petitioner is also entitled for the benefit of the modified Circular issued by the Government restricting the scope of assessment only from the assessment year 2002-03. Accordingly, the impugned proceedings, ie. Ext.P2 is set aside and the writ petition is allowed in terms of the decisions cited supra. No cost. P.R. RAMACHANDRA MENON, JUDGE. lk